wRIT PETITxm No. W w 2001 BETWEN 1. milai Truck Malik Sangh,‘Near A.C.C. Main Office Jamal Cemnmt Workm- Bailai, through its Resident Mahendra Singh $111 ;‘ $5 Mahenara singh Gill aged about 65 wars s/o Late Shri Lax Singh G111, resident of ~§antrawadi District Burg, at presa‘n; Presdda'xt Qt‘ the ?eti- -ticner Sangh (Kaila). Tmck MaMJc Sangh Elilai) Distxict mrg.‘ PET I‘i‘ IONE&S me state af aahattisgarh. through the Secretary Transport Deparunent. Raipur. me Transport commissioner, state of Chhattisgarh, ‘ Raipur . The Regional Transport Authority cum Commissioner, 1 Raipur Division Raipur . aha Regional Transport Officer cum Secretary Regional Transport Au-aaority Burg. Raipur % Division, District mrg. ’ RESPONEW TS ERIT PETITIW UNDER ARTICLES 226_/22$ OF TEE EONSTITUTmN or mom r ‘ w a / LLé/Jii? V y; M4 'Eia‘sm @‘ Iy/Qéwg; %;/7ZZ €i¢z Jw%(L MM Mgkmw7g§$$$mmv$§w§h (3 £ kg Snnnh §aJ~Lm \J v- ‘Ww1§wm a&$€a&ka%a %Wm \ , Y A \ 94,200}, Shn Vishnu Kostha . learned cmmsel for the petiti oners . » Dr.k K Shuklc‘ K learned Dy.Advocate General fer the State. Heard the 1earned counsel fer the petitloners.» Also vheard Dr.N aK.Shuk1a . I / I Dr; Shukla- is assiateiihe petf neccesw/ ced befCj drawn-UP " by. the ‘R‘.‘r.0., Bilaspur I 1n the matter. ‘ ’ [a , The main grievance 15$? as regards levy of tax of »_ M Rs.3025/-'per truck. The ba:is ‘J J, -' v o§ the grievance 1; teat. ‘( though the same ameum; was made j} payable in the M P. State, vhich was a large state, new that the State of Chhattisgarh has been f ' earved out ef the State of} Territory‘of the State ef I ( 20‘ H I mmaaivia) man _§mi$¥n%'vr WW WW m'mmm &afamawr%¥r Chhattisgarh 1s much sma11.er than trm entire State of M.P. "therefere, itésubmitteé that it i s nct justifie& that the same amount should be levied. A direct'ien has, -:herefcre. been sought that the respendents shouiLd’ §£m¢ifthe boiicy/ Ru’les/law fer x impasing the road tax gar grant C; goods carriage temporary permit as per erea cf the Chhattisgarh State. Ptrmits under the p‘govisions i V is of Meter vehiclelsAtt have already been granted. The petitiomrshave'no gr ance as far as ‘grant ef permit for the State of a‘ttisgarh 1s concerned. Dr. Shukla submi: (7s that levy 0f tax fer motor vehicles has no hing to do with grant of permit unaer the provfi ions "of Motor vehicles Act, 1988. It 1s also fu he: sweitted that area of the state is not a cri erimfor determination . of quantum of tax to be 1 vied on motor vehicler section 3 of M.P. Meter u hciias.‘ Act states. "Levy of Tax on or Vehiclesr’ t (1)3 tax shall be evied on every motor vehicle u' ed or kept for use in the State at the rate specified in First Sched e~ Proviéed that case of motor rycles A. ‘ with or without attachment, invalid carriages and m tor cars, the tax ’ shall be levied! at the rates specified in the Second S hedule “tux Proviéed furthe that in respect of a motor vehicle p ssing through the State from a ma ufacturer to a dealer GRPRJ—FS/4—4/99—2o.o<)o . V 3 . . x i v th 4 i iii2R§E£L ‘ High Caurt uf Chhattisgarh Bilaspur. m m W.P.Ne;1q/2001 mm 1F{199 under a tunpo razy certificate of reqistrati an far a period net aceeding one month, the rate 0f tax shall be wne third of the tax payable for a quarter. y As I have stated above,‘ there is no 5?;pute that the tax is leviable metur vehicles. In fact the petitianers have been aying the ameunt levied on each vehicle. :rhe quest en, therefoee‘, i.e. raised befcre this ceurt'kéhether . IM he petitidners are entitleé to reduce¢rwatte of tax payable on the vehicles because ef the size e£ the state of Chhattisgarh. I‘ am quite aware of the fa t that issue raised cancerns taxation. At the same time it seems clear to me that in the facts and cireumsta ces , as I have stated ab0ve, prima facie, there is no s e fur this Ceurt to I interfere with the arder recting the petitiom rs to pay the same sum ef tax i. .. rRs.3. 625 as directed by the authority ef the State ef.’ hhattisgarh’.;-l am af the View that the area of the tate has nothing to do with payment of tax. In the light of t erg'kw facts'iand circumstances that I have atated above! an not inclined to accept V this petition. Accordingly thisrwgsmissed. gmaaaa Sd/u ‘1 €hief Justice 605yhMV/\ o: p