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 that after filing of the exemption application, the petitioner filed a writ application in this Court being C.W.J.C. No. 13250 of 1992 for an appropriate direction to the respondents to dispose of the exemption application. The said writ application was disposed of on 12th February, 1993 directing the respondent No. 3 to dispose of the said application within a period of one month. The petitioners further case was that the respondent No. 2 passed an ex parte order refusing to grant exemption and against that order the petitioner again came to this Court in C.W.J.C. No. 4502 of 1993. However, the petitioner alleged that when no order was passed for exemption of tax and additional tax, the petitioner ultimately deposited the entire taxes for the period 1st July, 1986 to 30th November, 1992. The petitioner, therefore, lastly confined his prayer to exempt the road tax and additional taxes only for the period 30th November, 1992 uptil now i.e. for the period the vehicle remained seized in Ramnagar Police Station. The Joint Transport Commissioner, rejected the prayer of the petitioner to grant exemption in payment of road tax and additional tax for the period 30th November, 1992 till date when the vehicle remained in custody of Police. According to the petitioner, the impugned order of the Joint Transport Commissioner is absolutely illegal and mala fide.

3. A counter-affidavit was filed on behalf of the respondent stating inter alia that although the petitioner filed an application for grant of exemption in the payment of road tax and additional tax on the ground that the vehicle was not being plied on the road but on 30th November 1992, the vehicle was seized by Ramnagar Police Station in the district of West Champaran, while plying on the road without any paper and thereafter the exemption application was sent by the petitioner on 15th December, 1992 through registered post. According to the respondents, prior to filing of the exemption application, the vehicle in question was seized by the Police and the said fact was suppressed by the petitioner in his exemption application. It was stated that as the vehicle in question was seized by the Police, while plying on the road without any paper, the petitioner, therefore, is liable to pay taxes with penalty even for the period of non-user of the vehicle.

4. The short question involved in this writ application is as to whether the petitioner is entitled to get exemption in payment of road tax and additional tax for the period when admittedly the vehicle was kept in Police custody after its seizure on the road and whether the impugned order passed by the Joint Transport Commissioner refusing to grant exemption on the ground that the vehicle was lying in the Police custody only after it was seized for plying the