IN THE HIGH COURT OF CHHATTISGARH AT BILASPUR \ WP. No. g'cQg doos Petitioner : / GOPAL PRASAD TAMBOLI S/o Late Shn Ram Klshan Tamboh aged about 45 years R/o Near Bus Stand, Mungeli, Distt. Bilaspur (C.G;) ERS US /1 State of Chhattisgarh Through Secretary Department of Transport Ralpur (C G) / 2. Taxation Authority/RIO. Bilaspur (C.G.) 3. Officer Incharge, Transport Flying Squad, Transport Department Bilaspur (C;G.) WRIT PETITION UNDER ARTICLES 226/227 OF THE CONSTITUTION OF INDIA \ F V WRIT PETITION No. 5073 0f2OQ5 PETITION“? : Gopa] Prasad Tamboli. RESPONDENTS : Siate ofChhattisgarh & Others. E7311“ gEIjj‘IOWEgARTICL‘E__2~Z_61227,Q1Zll_-I_E CONSTITUTION OF INDIA M SB: Hon’ble SM Satisn K. Agnihotn' J. E’resent: HIGH COURT OF CHHATTISGARH Aj" BILASPUR VERSUS Shri ‘V'ivek Velma, Advocate for the petitioner. Shri P.K.Bhadun‘, Panel Lawyer for the State/respondents. ORDER gOR'AL Q (Passed 0n 16 day of July, 2010) Challenge in this petition is to the seizure memo dated 29.09.2005. hereby the bus ofthe petitioner, bearing No. CG~10-ZA—0795, has been seized by the respondent—authoiities. Shri Velma, learned counsel appearing for the petitioner submits that before seizure of the vehicle, no (iemand notice or notice has been issued to the petitioner, as prescribed under section 8 of the Chhattisgarh Motoryan Karadhan Adhiniyam, 1991 (for‘short ‘the Act, 1991 ’), thus, the seizure ofthe vehicle is bad. On the other hand, Shri Bhaduri, learned Panel Lawyer appearing for the State/respondents submits that the case of the petitioner is governed under provisions of section 16 ofthe Act, 1991, wherein it is clearly provided that ifthe Taxation Authority or any other officer, authorized by the State Government in this behalf, has reason to believe that a motor vehicle has been or is being used without payment oftax, penalty or interest due, may seize and detain such motor vehicle. He further submits that there is a further provision under sub-section (4) of section w 16 of the Aet, 1991, that if the belief of the Taxation Authority is not correct, the owner of the vehicle may approach the Taxation Authority showing all the relevant documents for release ofhis vehide. Heard learned counsei appearing for the parties; perused the pleadings and documents appended thereto. On perusal of the provisions of section 16 of the Act, 1991, it is clear that the Taxation Authority or any other officer authorized by the State Government, has a reason to believe that a motor vehicle has been or is being used without payment oftaxes, penalty or interest due, may seize or detain such vehicle. There is a safeguard provided for arbitrary or illegal seizure, if any, under the provisions ofsub section (4) of section 16 ofthe Act, 1991. In that event3 the belief ofthe Taxation Authority or any other officer is based on wrong facts, the owner ofthe vehicle may very well approach the authority with all relevant documents to remove the belief ofthe officer for release ofthe vehicle. Section 16 ofthe Act, 1991 reads as under: “16. PoWer of entry, seizure and detention of Motor Vehieles in ease of nonpayment of tax. ~ (l) The the Taxation State Authority Government or any in other this oiiicer, behalf. authorized may at all by reasonable time enter into and inspect any motor vehicle or premises Where he has reason to believe that Whether a motor the vehicle provisions is kept of for this the Act purpose or any of rules verifying made thereunder are being complied with: Provided that no officer shall be authorized under this sub-section with respect to motor cycles and motor cars. public (2) place Any person shall, on driving being a motor so required vehicle by in any the Taxation Authority or any officer authorized in this behalf (a) by the the certificate State Government, ofregistration; produce ~ \ (b) the token in evidence ofthe payment of tax; and (c) the certificate of insurance relating to the use of the vehicle and shall keep such vehicle stationary for such time as may be required by such authority or officer to satis§l himselfthat the tax in respect of such motor vehicle has been paid; Provided that in the case of motor vehicle other than a transpmt vehicle, the certificates so required shall be produced for inspection Within such period and in manner as may be prescribed under sub~secti0n (4) of section 130 ofthe Motor Vehicles Act, 1988. (3) The Taxation Authority or any officer authorized by the State Government in this behalfmay if it he has reasonto believe that a motor vehicle has been or is being used without payment of tax, penalty or interest due, seize and detain such motor vehicle and for this purpose take or cause to be taken any step as may be considered proper for the temporary safe custody of such motor vehicle and for the realization oftax due. (4) Where a motor vehicle has been seized and detained under sub-section (3), the owner or the person incharge of such vehicle may apply to the Taxation Authority or any olficer authorized in this behalf by the State Government together With the relevant documents for the release of the vehicle and if such authority or officer alter verification of such document, is satisfied that no amount of tax is due in respect of that vehicle, may be an order in writing release such vehicle. XXX XXX XXX )7 Further, there is a provision under section ‘20 to prefer an appeal on seizure of vehicle under section 16 of the Act, 1991, and 20-A of the Act, 1991 to prefer an appeal against the order of confiscation within 3O days. The petitioner has not chosen to go to the appellate authority also. Section 20 and 20-A ofthe Act, 1991, reads as under: XXX XXX XXX “20. Appeal. — any person, w (a) aggrieved by an order made for levy of tax or for penalty imposed und‘er Section 13, or (b) aggrieved by the seizure of motor vehicle made under Section 16, or m (c) aggieved by an order passed under this Act, may, Within the prescribed time and in the prescribed manner appeal to the prescribed authority, who shall, aiier giving such person and the Taxation Authority an opportunity of being heard, dispose of the said appeal and the decision thereon shall be final: Provided that no appeai shall be entertained unless the amount of tax and penalty levied, in respect of which the appeal has been preferred has been paid. 20-A. Appeal against order of contiscation. ~ (l) Any person aggrieved by an order of confiscation may, within thirty days of the order or if fact of such order has not'been communicated to him, within thirty days of the date of knowledge of such order, prefer an appeal in writing accompanied by such fee and payable in such form as may be prescribed, and by certified copy or order of confiscation to the Appellate Authority.” In the case on hand, the petitioner has not taken recourse to provisions of sub-section (4) of section 16 of the Act, 1991, rather has filed this petition seeking direction to the respondents to release his seized vehicle. It is further brought to the notice of this Court by the State/respondents that a proceeding has been initiated thereaher for determination of tax and the date was fixed on 25.10.2005 for the petitioner to put forward his case. The petitioner did not appear before the authorities and had not sent any papers, thus, the proceeding is still pending consideration. In this View ofthe matter when the petitioner, without taking recourse to the statutory provisions, has approached this Court under Article 226/227 of the Constitution of India, the petitioner does not deserve any sympathy and is not entitled to any relief until and unless he complies with all the provisions of law for release ofhis vehicle. The petition is devoid ofmerit and is accordingly dismissed./ i Satish K. Ag 'hotrr ‘-\ , Judge / Sdl—