IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No. 3368 of 2008 DATE OF DECISION : 05.03.2008 Gill Transport Service (Registered), Moga .... PETITIONER Versus State of Punjab and others ..... RESPONDENTS CORAM :- HON'BLE MR. JUSTICE SATISH KUMAR MITTAL HON'BLE MR. JUSTICE RAKESH KUMAR GARG Present: Mr. M.K. Garg, Advocate, for the petitioner. * * * SATISH KUMAR MITTAL , J. The petitioner has filed this writ petition under Articles 226/227 of the Constitution of India for quashing the order dated 30.1.2008, passed by the District Transport Officer, Moga (respondent No.4 herein), vide which the bus bearing registration No. PB-29-E 9541 belonging to the petitioner has been impounded in order to recover the road tax. It is case of the petitioner that its bus has been illegally impounded by respondent No.4 contrary to the provisions contained in Section 11 and sub-sections (1) and (2) of Section 14-B of the Punjab Motor Vehicles Taxation Act, 1924 (hereinafter referred to as `the Act'). Sections 11 and 14-B of the Act are re-produced below : 11. Recovery of an arrear of tax – When a person neglects or CWP No. 3368 of 2008 -2- refuses to pay an instalment of tax within one month from the expiration of period fixed for such payment, the licensing officer may forward to the Commissioner a certificate under his signature specifying the amount of the arrears due from the person, and the Commissioner on receipt of such certificate shall proceed to recover from such person the amount specified therein as if it were an arrear of land revenue.” 14-B. Power of stop, search and seizure – (1) Any officer of the Transport Department, not below the rank of Assistant District Transport Officer authorized by a general or special order, in this behalf, by the Commissioner, may require the driver of any motor vehicle at any place to stop the vehicle and cause it to remain stationary so long as may be reasonably necessary for the purpose of satisfying himself that the amount of the tax due in accordance with the provisions of this Act in respect of such vehicle, has been paid. (2) Where any tax due in respect of any vehicle has not been paid, any officer referred to in sub-section (1), may seize and detain such vehicle and take or cause to be taken such steps as he may consider necessary for the safe custody of the vehicle until it is produced before the Licensing Officer of the area concerned, within a reasonable time or until the tax due in respect of the vehicle is paid: CWP No. 3368 of 2008 -3- Provided that where the vehicle so seized is a non- transport vehicle, such officer may release the vehicle after obtaining a bond for a sum not exceeding five hundred rupees from the driver or the owner or any person, having possession or control of the vehicle, as the case may be, for depositing the tax within the period specified in the bond. (3) Any officer of the Department of Transport referred to in sub-section (2), may for the purpose of this Act enter at any time between sun rise and sun set, in any premises, where he has reason to believe that a motor vehicle is kept in contravention of the provisions of this Act. During the course of arguments, the attention of the counsel for the petitioner was drawn towards the alternative remedy of appeal as well as of revision against the impugned order, as provided under Sections 12 and 12-A of the Act. Sections 12 and 12-A of the Act provide as under : 12. Appeal – Any person aggrieved by an order relating to the determination, re-determination, imposition or recovery of the tax, interest or penalty may, within a period of thirty days from the date of such order, appeal against such order to the Commissioner or if the Commissioner is the officer who passed such order, then to the Government. The appellate order of the Commissioner or the Government, as the case may be, shall be final and conclusive: CWP No. 3368 of 2008 -4- Provided that no appeal shall be entertained unless it is accompanied by a satisfactory proof of payment of tax, interest or penalty or such other amount as is admitted by the appellant to be due from him. 12-A. Revision – (1) The Commissioner, on his own motion, or, on application made to him in the prescribed manner, may, call for the record of any proceedings, which are pending before or have been disposed of by any other authority subordinate to him under this Act for the purpose of satisfying himself as to the legality or propriety of such proceedings or of any order made therein and may pass such orders in relation thereto as he may think fit : Provided that the owner may make such application within one year from the date of the order required to be revised. (2) No application under sub-section (1) shall be entertained unless the application is accompanied by a satisfactory proof of the payment of the tax or interest or of the penalty, if any, imposed, as the case may be : Provided that if the Commissioner is satisfied that the owner is unable to pay the tax determined or interest or the penalty, if any, imposed, he may, for reasons to be recorded in writing, entertain the application without the tax or interest or penalty having been paid or after part payment of such tax CWP No. 3368 of 2008 -5- or interest or penalty : Provided further that if the owner of a motor vehicle has preferred a revision under this section, the Commissioner, may on an application in writing from the owner of such vehicle stay the recovery of the disputed amount of tax, interest or penalty or any part thereof, during the pendency of the revision, if the owner furnishes security in such form and in such manner as may be prescribed, for the entire amount for which stay has been prayed for: Provided further that if the recovery of tax, interest or penalty or any part thereof is stayed, under the proceeding proviso, then such an amount shall be recoverable with interest at such rate, as may be prescribed, on the amount ultimately found due and such interest shall be payable on such amount from the date the same had become first due. (3) No order shall be made under this section without giving an owner or any other person interested a reasonable opportunity of being heard. Counsel for the petitioner contends that since in the instant case, the vehicle of the petitioner was impounded under Section 14A of the Act, therefore, no appeal or revision lies against such an order. We do not agree with the contention of counsel for the petitioner. Sections 11 and 14B of the Act provide for the power and procedure for recovery of an arrear of CWP No. 3368 of 2008 -6- tax and any person aggrieved by an order relating to recovery of tax may prefer an appeal within a period of 30 days from the order of such order to the Collector. Since the vehicle of the petitioner has been seized by the District Transport Officer, Moga, in order to recover the arrears of tax, the petitioner can challenge the said order by filing an appeal before the competent authority. Further section 12-A of the Act provides for revisional power of Commissioner who can set aside an order passed by any other authority subordinate to him under this Act if he is satisfied about the legality or propriety of such an order. Since the petitioner has not availed the said alternative remedy of appeal or revision, which cannot be said to be an inefficacious remedy, we are not inclined to entertain this petition. Dismissed without prejudice to the right of the petitioner to avail the alternative remedy of appeal or revision. ( SATISH KUMAR MITTAL ) JUDGE March 05, 2008 ( RAKESH KUMAR GARG ) ndj JUDGE