Ajit Kumar Sinha, J. - (1.) The present writ petition has been filed for issuance of a writ, order or direction to quash the order dated 9.4.2002, passed by the Joint Transport Commissioner, Jharkhand, Ranchi, whereby and whereunder, the petitioner's claim for exemption from payment of tax for the period from 18.4.1992 to 29.7.2000 has been rejected.
(2.) The main contention of the petitioner is that during the aforesaid period the vehicle was seized and was lying in the police station, it appears that the matter was ultimately registered as Misc. Case No. 32 of 2000 before the Court of learned Chief Judicial Magistrate, Ranchi, who vide his order dated 29.7.2000 released the Mini Bus. Thereafter, the petitioner filed application before respondent No. 4 for exemption of tax for the aforesaid period between 18.4.1992 to 29.7.2000, during which the vehicle was in custody of the Burma Mines along with affidavit and other supporting documents, Respondent No. 4 sent the matter to the Transport Commissioner, Jharkhand, Ranchi for disposal since the amount, in question, was beyond his jurisdiction. The learned Transport Commissioner authorised respondent No. 2 to hear the matter and after hearing the same, he rejected the prayer of the petitioner for exemption of tax. The petitioner, thereafter, preferred an appeal before the STA Jharkhand, which was also rejected vide order dated 18.7.2002 on the ground that the papers of the vehicle were not surrendered by the petitioner in accordance with law under Section 17 of the Bihar Motor Vehicles Taxation Act. Respondent No. 2 by a detailed speaking order has rejected the claim of the petitioner.
(3.) The appellate authority after considering the appeal clearly recorded that no evidence or document nor any information that effect was given by the petitioner. It also held that under Section 17(1) of the Bihar Motor Vehicles Taxation Act, whenever any motor vehicle becomes incapable of use due to disability caused by mechanical breakdown or litigation, the owner of the vehicle has to furnish to the Taxing Officer the undertaking duly signed and verified in the prescribed form it the same cannot be used for a period of one month.;