S.B. Sinha and G.C. Bharuka, JJ.

In this application the petitioner has sought for issuance of a writ of certiorari for quashing of an order dated 4.8.1992 passed by the respondent No. 2 whereby and whereunder he rejected an application filed on behalf of the petitioner for exemption from payment of tax for the period from 30.6.1989 to 31.5.1991.

2. The fact of the matter lies in a very narrow compass.

3. The petitioner is owner of a bus bearing registration No. BRB-6141. The petitioner admittedly paid road tax and additional road tax in respect of the said bus till 30th June, 1989.

4. Allegedly the petitioner surrendered the documents before the District Transport Officer, Gaya on 1.7.89, as the condition of bus were badly deteriorated and required major repairing.

5. According to the petitioner in June, 1991 the bus was repaired and he obtained a permit from the Regional Transport Authority on 22.6.91 to 22.10.91. The petitioner applied for exemption from payment of road tax and additional road tax in respect of the said vehicle for the period 1.7.1989 to 31.5.1991.

6. By reason of the impugned order dated 4.8.1992 as contained in Annexure-5 to the writ application, the respond