1. In this writ application, the petitioner has come against the order dated 13/14th December, 1995 passed by the Joint Transport Commissioner, as contained in. Annexure-4 refusing to exempt the road tax and additional tax relating to Truck No. BHF 2631 belonging to the petitioner which was seized on 30th November, 1992 by Ramnagar Police Station and since then it was lying there.

2. The facts of the case lie in a very narrow compass : The petitioner who is a registered owner of the aforesaid truck is said to have paid the road tax and the additional tax till 30th June 1986. The petitioners case was that due to major repairing of the truck and for want of money, the operation of the truck was stopped from 1st July 1986 and all the papers were surrendered to the District Transport Officer, Motihari. The petitioner alleged that since 1st July 1986, the said truck was not plied on road and was lying idle. The petitioner filed application for exemption of the road tax and additional tax before the respondent No. 3, the District Transport Officer, Motihari on 15th December, 1992. A copy of the said application is Annexure-1 to the writ application. Petitioners further case was t