IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.14207 of 2009 ASHWANI KUMAR TIWARIS/O SRI BRIJNANDAN TIWARI AT BRAHAMPUR,P.S.- BRAHAMPUR, DISTRICT- BUXAR Versus 1. THE STATE OF BIHAR 2. STATE TRANSPORT COMMISSIONER, GOVT. OF BIHAR, PATNA TECHNICAL BUILDING, BAILEY ROAD, PATNA 3. DISTRICT TRANSPORT OFFICER,BUXAR ----------- For the Petitioner :- Mr. Sheopujan Singh, Advocate For the Respondents :- Mr. Siddhartha Prasad, Advocate ---------------- 2 04/11/2009 Heard learned counsel for the petitioner and learned counsel for the State. Petitioner claims to be owner of Bus No. UP61B-0139. He has prayed that respondents be directed to issue Tax Token relating to that bus because petitioner claims that he has paid the road tax and additional tax till 30th September, 2009 but yet Token is not being issued by respondent no. 3, the District Transport Officer, Buxar. Learned counsel for the State has submitted that it appears that the petitioner has defaulted in paying the penalty imposed upon him by the competent authority and therefore, he is not entitled to issuance of Tax Token. It appears from Annexure-3 that in all most identical situation this Court has passed orders disposing of several similar petitions such as C.W.J.C. No. 4090 of 2008 (Sanjay Kumar Vs. The State of Bihar and Others) 2 and C.W.J.C. No. 16579 of 2008 (Bharat Pandey Vs. The State of Bihar and Others). The only difference appears to be that in sub paragraph ii of paragraph 3 the ground of non-payment of penalty was not indicated among the various grounds on which the District Transport Officer could refuse to issue Token after passing reasoned order. In the facts of the case, we grant liberty to the petitioner that he shall make a representation to the District Transport Officer, Buxar for issuance of Tax Token under section 11 of the Bihar Motor Vehicle Taxation Act, 1994, for the tax already paid by him under section 7 of the said Act. The District Transport Officer, Buxar will consider the aforesaid representation and after hearing the petitioner either issue the Token in prescribed form immediately or in case, he is of the opinion that Token cannot be issued on account of non-payment of tax or part thereof or for any other reason, he shall pass a reasoned order and furnish a copy thereof to the petitioner. It goes without saying that petitioner would be at liberty to challenge the order refusing to issue Tax Token in appropriate proceeding in accordance with law. Until the decision is taken by the District 3 Transport Officer, Buxar no coercive process for recovery of tax or penalty shall be taken against the petitioner, provided the representation is preferred before the concerned District Transport Officer within three weeks from today. The writ petition is disposed of accordingly. (Shiva Kirti Singh, ACJ.) (Shyam Kishore Sharma, J.) avin