IN THE HIGH COURT OF JUDICATURE AT PATNA CWJC No.5838 of 1996 Ranjeet Tiwari, son of Shri Nandlal Tiwari, village Bana, P.S. Bana, District Gaya--- Petitioner. Versus 1. STATE OF BIHAR, through Secretary, Department of Transport, Patna. 2. The Transport Commissioner, Government of Bihar, Patna. 3. The Joint Transport Commissioner, Government of Bihar, Patna. 4. The District Transport Officer, Gaya – Respondents. ----------- 5/ 16-09-2010 None appears on behalf of the parties. 2. This writ petition has been filed for a direction to the respondent authorities to accept the taxes due for the period 01.07.1993 to 30.09.1994 i.e., 01.07.1993 to 31.03.1994, without penalty of 50% in view of the High Court’s order in CWJC. No. 9981 of 1992, and the taxes with penalty of 25% maximum not 200% under Section 28(1) of the Bihar Motor Vehicle Taxation Act, 1994 as reading this Section and its important words used ‘NOT EXCEEDING 200% i.e. maximum 200% from 1%, and for direction to respondent no.3 to accept the dues of the aforesaid period in 12 quarterly instalments considering the financial crisis of the petitioner, as also for further direction to the respondent authorities to adjust the taxes paid after 30.09.1994 in future period of taxes as the vehicle could not be plied on road for want of tax-token, certificate of Fitness and permit. 3. We have perused the materials on record. The 2 petitioner has not been able to make out a case warranting our interference. 4. The writ petition is dismissed. BTiwary/ ( S. K. Katriar, J.) ( Birendra Prasad Verma, J.)