LAWS(CAL)-2026-5-10

SUNANDITA SARANGI Vs. STATE OF WEST BENGAL

Decided On May 15, 2026
Sunandita Sarangi Appellant
V/S
STATE OF WEST BENGAL Respondents

JUDGEMENT

(1.) The writ petitioner who is an inter State stage carriage permit owner and plies her vehicle in between the States of Orissa and West Bengal. Orissa is her permit issuing State and West Bengal is the reciprocating State. She has challenged in the instant writ petition, a letter issued by the Regional Transport Authority & Ex-Officio Assistant Director, STA, West Bengal, dtd. 25/11/2024, addressed to the Taxing Officer with copy thereof being forwarded to the writ petitioner.

(2.) The said impugned letter was issued on the subject "Payment of Additional Tax and M.V. Tax against stage carriage permanent Permit No. 59-R/2021 in respect of vehicle No. OD05AD/0629 (Model - 2017)".

(3.) The sender writes that with respect to the permit of the writ petitioner as mentioned above, additional tax and motor vehicle tax are to be collected for the period from (i) 3/6/2021 to 2/6/2026 (quarterly/yearly); from (ii)13/7/2019 to 30/9/2020; and from (iii) 3/6/2021 till the date of the said letter. The writ petitioner is aggrieved about such direction of the respondent Authority in the said impugned letter dtd. 25/9/2024, hence challenges the same.