IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.13022 of 2009 RAMANJI PATHAK Versus THE STATE OF BIHAR & ORS ------- 3 7-11-2009 On behalf of petitioner it has been submitted that a similar matter was disposed of by this Court by order dated 20th March,2008 passed in C.W.J.C.No. 2596 of 2008 ( Ranjit Prasad Vrs. The State of Bihar & others) contained in annexure-6. We are of the view that where matters involve financial implication then it is better that each case should be decided on its own merit instead of following any blanket order. In the present case petitioner has claimed that for his motor-vehicle, a Bus bearing registration no. BRG-8485, the District Transport Officer, Darbhanga had issued a tax token last in the year 2002 for the period 1-7-2002 to 30-9-2002 as contained in annexure-1 and thereafter a dispute has arisen over the tax liability and penalties leading to stoppage of issuance of tax token. Petitioner has stated in paragraph-10 that since 2002 he has been regularly paying road tax till 10-4-2006 amounting to Rs. 1,70,224.00/-. The dates of payment and amount have also been indicated in that paragraph. A submission has been made at the bar that even for later period the petitioner has deposited road tax through proper chalan, copies whereof are available with the petitioner. Considering the grievance of the petitioner it is clear that there is a dispute whether petitioner is required to pay some more amount by way of road tax or penalty. Since petitioner has been apparently paying road tax regularly, it is not proper that the - 2 - authorities should only sit tight without issuing tax token and without giving any reasons therefor. In the facts of the case, if the petitioner files a representation before the District Transport Officer, Darbhanga asking for issuance of a tax token on the ground that he has paid major part of the road tax and is prepared to pay whatever amount is found due on proper consideration after considering his plea that he is not liable to pay any penalty, the District Transport Officer, Darbhanga shall calculate the amount found payable by the petitioner, if any, and raise a demand along with reasons in brief. This should be done within four weeks of filing of representation by the petitioner. If the petitioner deposits the demand raised then tax token should be issued to him immediately. In case he disputes the demand then it will be open for the petitioner to raise his grievance before any appropriate authority or before this Court, in accordance with law. ( Shiva Kirti Singh,ACJ) ( Shyam Kishore Sharma,J) Naresh