IN THE HIGH COURT OF JUDICATURE AT PATNA MJC No.91 of 2007 VIKRAM KISHORE Versus STATE OF BIHAR ----------- For the Petitioner : Mr. Shiopujan Singh, Advocate For the Respondents : Mr. Vikas Kumar, Junior Counsel to Advocate General ---------------- P R E S E N T Hon'ble the Chief Justice & Hon'ble Mr. Justice Kishore K. Mandal --------- Dated, the 15th September, 2008. Mr. Vikas Kumar, government counsel, submits and, in our view fairly, that since the remission of tax claimed by the petitioner under the Bihar Motor Vehicles Taxation Act, 1994 and the rules framed thereunder exceeded Rs.4,000/-, the District Transport Officer ought to have referred the matter to State Transport Commissioner for decision in accordance with law. 2. As a matter of fact, this is what this court directed in the order dated 30th October, 2006. The government counsel, confronted with this difficulty, submits that order dated 27th January, 2007 passed by the District Transport Officer, Purnea may be deemed to be withdrawn and that within two weeks from today, the District Transport Officer, Purnea shall refer the matter to the State Transport Commissioner or the Officer authorized by the State Government in this behalf for decision. He further submits that within four weeks from the date of receipt of the reference, the State Transport - 2 - Commissioner or the officer authorized by the State Government in this behalf shall take decision in the matter. 3. The stance of the government counsel is fair and reasonable. We, accordingly, dispose of this contempt application by the following order: - (i) The order dated 27th January, 2007 passed by the District Transport Officer, Purnea is declared ineffective having been withdrawn. (ii) The District Transport Officer, Purnea shall refer the case for remission of taxes to the State Transport Commissioner or to the officer authorized by the State Government immediately and in no case later than two weeks from today. (iii) The State Transport Commissioner or the officer authorized by the State Government in this behalf shall take decision in the matter, particularly Section 19 of Bihar Motor Vehicles Taxation Act, 1994 read with Rule 15 of Bihar Motor Vehicle Taxation Rules as early as possible and in no case later than four weeks from the date of receipt of reference from the District Transport Officer, Purnea. R. M. Lodha, CJ Kishore K. Mandal, J Pawan/-