A.K.GANGULY, J.

1. This writ petition has been moved for quashing an order issued under memo No. 15775 dated 22-9-1993 by the Joint Transport Commissioner, Bihar (respondent No, 2).

2. The contention of the writ petitioner is that he purchased .the vehicle in question being No. BHK-5107 on 4/06/1993 and on that very date he took- possession of the vehicle. It has been further stated .in the petition that the additional tax of the bus in question was paid up to 31/12/1992 by the previous owner And the tart token to that effect was issued by respondent No. 3.

3. The petitioner thereafter deposited the tax for the said bus for the period 1-6-1993 to 31-8-1993 and filed an affidavit before respondent No. 3 praying for issuance of tax token for the current period and also for exemption of road tax/ additional tax for the period 1-1-1993 to 31-5-1993 as the petitioner did not ply the said bus as "public service vehicle" for the aforesaid period.

4. According to the petitioner the said bus was registered in the name of the petitioner on 30-7-1993 by respondent No. 3 and the provisional tax token was issued for the period 1-6-1993 to 31-8-1993. The exemption application filed by th