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2024:CGHC:33226
NAFR
HIGH COURT OF CHHATTISGARH AT BILASPUR
WPC No. 4245 of 2024
1. Hari Singh S/o Man Singh Aged About 52 Years R/o Kelo Vihar Colony Sonu
Dhaba, Tihalirampur Raigarh, Tahsil And District Raigarh, Chhattisgarh.
... Petitioners
Versus
1. State Of Chhattisgarh Through Secretary, Department Of Transport, Raipur,
District : Raipur, Chhattisgarh
2. Commissioner Transport Department Raipur
3. District Transport Officer Raigarh
... Respondents
For Petitioner : Mr. Rajendra Tripathi, Advocate
For Respondent-State : Mr. Keshav Prasad Gupta, Government Advocate
SB: Hon'ble Shri Parth Prateem Sahu, Judge
ORDER ON BOARD
30 /08/2024
1. The petitioner has filed this writ petition seeking following reliefs:-
“10.1 That, the Hon’ble Court may kindly be
pleased to direct the respondent authorities to
refund of the excess payment of Tax which has
been taken two times for the same time and for
the same Vehicle.
10.2 Cost of the petition may also be granted to
the petitioners.
10.3 Any other relief, which this Hon’ble Court
deems fit and proper, may also kindly be granted
to the petitioners, in the interest of justice.”
Digitally signed
by BALRAM
PRASAD
DEWANGAN
Date: 2024.09.04
11:07:37 +0530
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2. With the consent of the parties, this case is heard finally.
3. Learned counsel for the petitioner submits that the petitioner has
purchased a Horse (engine) and Trailor from Bilaspur. The Motor Vehicle
was temporarily registered at Registering Authority District – Bilaspur after
depositing the requisite fees and quarterly tax for Horse (engine) bearing
Chasis No. MAT828048P2H20564 for the amount of Rs. 1950/- vide
Cheque No. CG10D23090002774 dated 15.09.2023 for a period from
01.09.2023 to 29.02.2024 and for the Trailor bearing Chasis No.
SML50220823, the petitioner paid the tax of Rs. 18,800/- vide Cheque
No. CG10D23090003914 dated 22.09.2023 for a period for 31.08.2023 to
31.01.2024. Accordingly, the total amount of tax was paid to the tune of
Rs. 20,750/-. Copy of the tax receipt is also enclosed as Annexure P/2 &
P/3.
4. He submits that the petitioner is resident of District Raigarh. Petitioner
took the Horse & Trailor from Bilaspur to Raigarh where, he applied for its
permanent registration. At the time of registration of motor vehicle at
District Transport Office, Raigarh, petitioner has again paid the tax of Rs.
10,800/-. As the petitioner has paid quarterly tax at D.T.O. Bilaspur and
also at D.T.O. Raigarh, the petitioner has deposited the tax amount twice,
however, as per law, petitioner has to pay the quarterly tax only once at
either of the District Transport Office and therefore, the Respondent No. 3
be directed to refund the extra tax paid by the petitioner for the quarter
from September 2023 to February, 2024. He also contended that in the
identical writ petition bearing WPC No. 2508/2024 Hari Singh Vs. State
of Chhattisgarh & 02 Ors., the respondent/State has filed its reply in
which, respondents therein have made an averment that the excess tax
paid by the petitioner therein will be adjusted in accordance with the
provision under Section 14 of the Chhattisgarh Motorvehicle Karadhan
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Adhiniyam, 1991 and rules framed thereunder and therefore, the
petitioner is also entitled for the same consideration.
5. On the other hand, learned counsel for the Respondent/State do not
dispute the submission of the counsel for the petitioner and would submit
that there is provision for refund of excess tax paid by any of the owner of
the vehicle. However, it can be adjusted in further tax liability upon the
petitioner. He do not dispute the submission of the counsel for the
petitioner based on the reply submitted by respondents/State in the case
of Hari Singh (Supra).
6. I have heard learned counsel for the parties and perused the documents
placed on record as also, the copy of the reply placed before this Court by
counsel for the petitioner.
7. Learned counsel for the petitioner submitted that in the case of Hari
Singh (Supra), grievance of the petitioner therein was that the petitioner
cannot be held liable for depositing the tax twice for the same quarter
before different District Transport Authorities and the tax which has been
paid in excess is either to be refunded or to be adjusted in the next
quarter of tax liability. In the reply placed before this Court in the case of
Hari Singh (Supra), the respondent/State has stated that the excess tax
paid by the petitioner will be adjusted in the next quarter. The relevant
portion of the reply is extracted below: -
“5. Thereafter, the petitioner had submitted an
application for refund of the excess payment of
tax in prescribed format. Upon due
consideration of the application of the petitioner,
it is submitted that as per the provisions of the
Chhattisgarh Motor Vehicle Taxation Act, 1991
as per First Schedule No. 5 Goods Carrier 2 (A)
the motor vehicle tax of first quarter in respect
to the Vehicle bearing Registration No. CG 13
AW 7332 is Rs. 10,800/- and as per Rule 14 of
the Chhattisgarh Motor Vehicle Taxation Act,
1991 the tax which is paid in excess can be
adjusted for the next quarter and accordingly,
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the excess amount of the petitioner has been
adjusted for the next 5 months i.e. from the
month of September to January, 2025.
6. In view of the above submissions the instant
petition as framed and filed by the petitioner has
now become infructuous and therefore, the
same deserves to be dismissed as the
grievance putforth by way of the present petition
has been redressed as the amount which has
been paid by the petitioner in excess has been
adjusted for the next quarter upto January,
2025.”
8. In the aforementioned facts of the case, instead of keeping this writ
petition pending, seeking reply from the respondents in this case, I find it
appropriate to dispose of this writ petition at this stage, directing the
Respondent No. 3 to consider the claim of the petitioner, and if the
Respondent No. 3 comes to the conclusion that the petitioner has
deposited excess tax than that, for which he is liable to pay for the period
as claimed, the Respondent No. 3 shall adjust the excess tax paid by the
petitioner in the further quarter of tax to be paid by him. Let the decision
be taken by the Respondent No. 3 in accordance with the provisions of
the Chhattisgarh Motorvehicle Karadhan Adhiniyam, 1991 and rules
framed thereunder in accordance with law, keeping in mind the stand
taken by State in their reply in WP (C) No. 2508/2024, expeditiously,
preferably within a period of 03 weeks from the date of the receipt of the
order.
9. With the aforementioned observation and direction, writ petition is
disposed of.
Sd/-
(Parth Prateem Sahu)
Judge
Balram