IN THE HIGH COURT OF JUDICATURE AT PATNA CR. WJC No.545 of 2010 SUNIL KUMAR SINGH @ SUNIL SINGH Versus STATE OF BIHAR & ORS ----------- 3 19.07.2010. Heard learned counsel for the parties. The petitioner has come to this court for directing the District Magistrate and the D.T.O., Begusarai to release his personal vehicle (Ambassador car) bearing Registration no. DEB 1467 seized by respondents . He has further prayed for setting aside order dated 25.2.2010, passed by Judicial Magistrate, Begusarai by which he has been ordered to deposit the penalty against the said vehicle. The petitioner submits that this Court while disposing of Cr.W.J.C.No. 177/2010 filed by the petitioner for same relief vide order dated 4.3.2010, remitted the matter back to the Judicial Magistrate for passing appropriate order after estimation/computation of commercial taxes by the transport officials. The Court further observed that if the petitioner appears before the learned Magistrate and fulfils the terms and conditions, as imposed by order dated 15.7.2009, learned court below shall pass orders as directed by the Sessions Judge and shall order for release of the vehicle in question within a month. The petitioner submits that Cr.Revision No. 180/09 filed by him against order dated 15.7.2009 has been allowed sending the matter back to the court below for passing an order after estimation/computation of the commercial tax by the officials in - 2 - accordance with law. The petitioner further submits that if the trial court passes final verdict against him he would deposit the entire amount. In the fact and circumstance of the case, the writ petition is disposed of with observation that the vehicle of the petitioner would be released by respondents as per order passed by the learned Magistrate on depositing the tax accrued on estimation /computation of the commercial tax by the officials in accordance with law within a period of one month of filing of a petition in this regard along with a copy of this order. Needless to mention that if the petitioner succeeds in the trial court that the tax imposed by the District Transport Officer, Begusarai is not in accordance with law he would be entitled for its refund. Shashi. (Samarendra Pratap Singh,J.)