IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.15106 of 2007 MUKTI NATH Versus THE STATE OF BIHAR & ORS ----------- For the Petitioner : M/S. Sunil Kumar Gupta & Ashok Kumar Jha For the Respondents 1to 4 : Mr. Lalit Kishore, AAG III ------------ P R E S E N T Hon'ble the Chief Justice & Hon'ble Mr. Justice Kishore K. Mandal ------------ Dated, the 24th July, 2008. We heard counsel for the petitioner and the Additional Advocate General. 2. The Additional Advocate General does not dispute that the petitioner is the registered owner of the vehicle No. BR-31A-4513 which is of 1995 model. He also does not dispute that the said vehicle became incapable of use due to mechanical break down and it did not ply on road from 1st July, 2004 to 30th April, 2006. The Additional Advocate General does not dispute that the registered owner (petitioner) initially intimated the concerned authority with regard to temporary discontinuance of use of that vehicle on 13th July, 2004 and thereafter on 9th December, 2004, 7th May, 2005, 3rd October, 2005 and 3rd March, 2006, the petitioner sought extension of six months each time for making that vehicle road worthy after repairs and the said extension was granted. 3. The aforesaid facts would make it clear that the - 2 - vehicle BR-31A-4513 became incapable of use due to disability caused by mechanical breakdown and for that reason the said vehicle could not ply on road for the period 1st July, 2004 to 30th April, 2006. In our considered view, the petitioner in the backdrop of aforesaid admitted facts became entitled to the grant of exemption for payment of road tax during the period the said vehicle had not plied. 4. We accordingly dispose of this writ petition by the following order : (i) The order dated 21st May, 2007 passed by the State Transport Commissioner, Bihar and the order dated 19th September, 2007 passed by the Member, Board of Revenue, Bihar are quashed and set aside. (ii) The matter is remitted back to the State Transport Commissioner, Bihar, Patna for a fresh order in accordance with law and the observations aforesaid. R. M. Lodha, CJ Kishore K. Mandal, J AMIN/-