AMARESHWAR SAHAY, J. - (1.) THE prayer of the petitioner in this writ petition is for quashing of the order dated 8.5.2001 passed by the Joint Transport Commissioner, Jharkhand, Ranchi and also for quashing the order dated 7.12.2001 passed by the Secretary Transport, Government of Jharkhand (Annexure -8) whereby the claim of the petitioner for exemption of tax for the period from 1.1.1998 to 31.10.2000 with regard to the vehicle bearing registration No. BHM No. 6755 was rejected.
(2.) THE grounds taken by the petitioner for the said tax exemption is that the vehicle in question required major repairing work and therefore, on 30.6.1997 the petitioner surrendered all the valid documents i.e. registration certificate, tax token, fitness certificate, permit and insurance certificate along with affidavit and application in "Form J" as required under Sec.17 of the Motor Vehicle Act in the office of District Transport Officer, Sahebganj. From perusal of the Annexure -7 i.e. order dated 8.5.2001 passed by the Joint Transport Commissioner, Sahebganj it appears that from, the materials on record he found that when the District Transport Officer went for verification on spot on 1.3.2000 then he did not find the vehicle in question parked there where it ought to have been parked as mentioned in the application form filed by the petitioner.
(3.) IT appears that on consideration of the above fact the Joint Transport Commissioner, held that under Sec.17(1) of the Motor Vehicle Taxation Act, if during the temporary period of surrender the vehicle is not found parked on a place mentioned by the applicant and it is found somewhere else then it would be deemed that during the said period of temporary surrender, the vehicle has been used.;