THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION No.12361 of 2002 DATED:16.9.2014 Between:
Y.V. Ratnam, Kolar District.
And The Deputy Transport Commissioner and Secretary, Regional Transport Authority, Chittoor.
… Petitioner ….Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION NO. 12361 OF 2002
ORDER: (per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta)
After hearing the learned counsel for the parties, we are of the view that this matter needs re-consideration for the following reasons:
The petitioner before us contended that the route permit was devised by way of transfer from a previous permit holder, not the vehicle. The demand for payment of arrears of tax has been made in relation to the vehicle owned by the transferor. The writ petitioner is having a separate vehicle and no such demand of payment of property tax has been made in relation to the said vehicle. Under the provisions of law, it does not appear that on transfer of permit, any tax due in relation to the vehicle can also be passed on to the transferee and it does not sound to be rationale that the tax is not required to be paid in relation to the plying of the vehicle, but in relation to a route permit. This point was taken by the writ petitioner in an answer to the demand notice made. However, from the impugned demand notice, it does not appear that this issue has been addressed at all.
Under these circumstances, we set aside the impugned demand notice. We direct the respondent-authority to consider this contention raised by the petitioner, which according to us, deserves consideration. The respondent-authority shall give personal hearing to the petitioner and pass a speaking order. The entire exercise shall be completed within a period of eight weeks from the date of communication of this order.
It is also made clear that the amount which has been deposited by the petitioner in terms of the interim order passed by this Court will abide by the result of such fresh decision. In the event, the contention of the petitioner is accepted, the amount of Rs.1.00 lakh (Rupees One Lakh Only), which has been paid by the petitioner pursuant to the interim order, shall be deposited or may be adjusted against the future liability of tax.
The writ petition is accordingly allowed. Pending miscellaneous applications, if any, shall also stand closed. No order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J 16th September, 2014 pnb