ORDER :

1. By way of filing the instant petition, the petitioner has assailed the order dated 11.05.2023 (Annexure P/1) passed by the Regional Transport Authority, Durg/respondent No. 3 herein, whereby an application moved by the petitioner for refund/rebate of tax on account of theft of Truck bearing registration No. CG 07 AW 5596 has been rejected on the ground that no intimation was given to the Office of Regional Transport about the theft of the vehicle.

2. Learned counsel for the petitioner submits that the vehicle Truck bearing registration No. CG07AW/5596 was stolen on 22.01.2018; FIR in this regard was lodged on 10.04.2019 and the vehicle was recovered by the Police on 15.08.2021, thereafter, the petitioner moved an application on 20.03.2023 for refund/rebate of the tax. The Regional Transport Authority placing reliance on Section 14 of the Chhattisgarh Motor Vehicle Taxation Act, 1991 (henceforth 'Act, 1991') rejected the said application on the ground that no intimation was given within a period of one month from theft, therefore, the petitioner is not entitled to get refund/rebate of tax.

3. On the other hand, learned counsel appearing for the State would submit that no int