Gopal Krishan Vyas, J. - (1.) INITIALLY , in this writ petition, validity of Section 13B of the Rajasthan Motor Vehicles Taxation Act, 1951 was challenged by the petitioner while praying for other relief. Accordingly, the writ petition was listed before the Division Bench; but, later on, on 29.10.2007, learned Counsel for the petitioner withdrew the challenge to the validity of the aforesaid Section, therefore, the matter was sent to the Single Bench for adjudication.
(2.) ACCORDING to the facts of the case, the petitioner purchased motor vehicle bus bearing registration No. RJ -07/P 3578 of 2002 model. The said vehicle was having all -India permit upto on or before 31.01.2005. On 31.01.2005, respondent No. 4 submitted an application accompanied by the permit parts A and B and the competent authority vide its order dated 15.03.2005 accepted the surrender of the said permit with effect from 31.01.2005 while certifying that road tax upto 4/2005 (spare) and special road tax upto 31.01.2005 with effect from 19.03.2002, date of first registration in Rajasthan has been paid.
(3.) UPON issuance of the no objection certificate bearing No. 30598 under the signature of the assessing authority D.T.O., Bikaner respondent No. 2 transferred the ownership of the said bus in favour of the petitioners with effect from 11.04.2005. Respondent No. 2 also issued a letter dated 20.05.2006 regarding no tax dues and no challan pending in connection with the said vehicle.;