Ajit Kumar Sinha, J. - (1.) The present writ petition has been preferred to quash the order dated 24.7.2001, passed by the Joint Transport Commissioner, Jharkhand, Ranchi, in Tax Exemption Case No. 67 of 1996, whereby, the claim of the petitioner for exemption from payment of tax for the period 1.7.1997 to 9.5.2000 has been rejected and further the petitioner has challenged the order dated 17.4.2002, passed by the Secretary, Department of Transport, Jharkhand, Ranchi, whereby the appeal preferred by the petitioner against the order dated 24.7.2001, has been rejected.
(2.) The facts, in brief, as stated by the petitioner, are set out as under : The petitioner had surrendered the valid documents of Mini Bus bearing Registration No. BR-40-4741 in the office of the District Transport Officer, Dumka and, thereafter, got the papers released from surrender on 10.5.2001. He was regularly paying the tax of the said Mini Bus in the office of the District Transport Officer, Dumka. till 31.12.1996. The case of the petitioner is that he surrendered all the valid documents of the aforesaid Mini Bus, namely, R.C.Book, Insurance Certificate, Route Permit, Tax Token, Affidavit along with Garage Certificate due to mechanical defect and the surrender place was shown as garage of one Dhlrnedra Mistry, Bhagalpur Road, Dumka and the surrender application was inspected by the District Transport Officer, Dumka. It has also been contended that the District Transport Officer, Dumka, Inspected the aforesaid vehicle, which was being repaired in the garage and the vehicle was finally repaired on 10.7.2000 -and thereafter, the petitioner filed an application along with garage certificate and pay in slip, showing payment of tax for current period and to release the surrendered papers of the said vehicle.
(3.) Alter receipt of the report of the Motor Vehicles inspector, the District Transport Officer, Dumka, released the surrendered papers of the aforesaid Mini Bus to the petitioner and since the amount of tax payable for the surrendered period i.e., from 1.1.1997 to 9.5.2000 was Rs. 30,222/-, as such, tax exemption record was sent to the Transport Commissioner, Jharkhand, Ranchi for decision. Finally the Joint Transport Commissioner heard the petitioner and vide, its order dated 24.7.2000 rejected the claim of the petitioner for exemption of tax of the aforesaid Mini Bus for the period from 1.1.1997 to 9.5.2000.;