Compliance with prescribed time limits for refund/rebate applications under the Chhattisgarh Motor Vehicle Taxation Act, 1991 is crucial for entitlement to such refunds/rebates.

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 intimation was given within a period of one month from theft to the Regional Transport Office as per the provisions of Section 14 of the Act, 1991, therefore, the application moved by the petitioner for refund/rebate of tax was rightly rejected.

4. I have heard learned counsel for the parties and perused the documents as well as the provisions of Section 14 of the Act, 1991.

5. Section 14 of the Act, 1991, which deals with refund/rebate of tax, reads as under:-

“14. Refund of tax – (1) Where-

(i) the tax for any motor vehicle has been paid for any month, quarter, half year or year and the motor vehicle has not been used during the whole of that month, quarter, half year or year or a continuous part thereof not being less than one month and written intimation of such non-use has been given in the prescribed form to the Taxation Authority in the manner prescribed prior to the commencement of the period of such non-use; or

(ii) the vehicle has been so altered as to entitle the owner to the refund of a portion of tax already paid, a refund of the tax shall be payable at such rates and subject to such condition as may be prescribed:

Provided that if for reasons to be prescribed by the State Government, it has not been possible to operate a public service vehicle covered by a regular permit on the route, the refund of tax may be made for a period less than a month to such extent and on such terms and conditions as may be prescribed.

(2) Where the life time tax has been paid under the Second Schedule in respect of a motor vehicle specified therein, the owner shall be entitled to a refund of the balance amount of life time tax after deducting the amount of tax that would have been payable under First Schedule if he proves to the satisfaction the Taxation Authority that such motor vehicle has been -

(a) permanently removed out of the State and it has been brought on the record of the Taxation Authority of any other State; or

(b) destroyed or rendered permanently incapable of use and its certificate of registration has been cancelled under the Motor Vehicles Act, 1988 and such motor vehicle has not been used in the State; or

(c) converted or used as a transport vehicle and the owner of such a motor vehicle has become liable to pay tax as applicable to such transport vehicle under sub-section (1) of Section 3.

(3) If the refund entitled under sub-section (2) is not made within one month of making an application for refund alongwith the required proof, the owner shall be entitled to receive interest on the amount of refund at such rate as the State Government may from time to time, by notification, specify.

6. In the present case, the vehicle of the petitioner was stolen on 22.01.2018 and an FIR to this effect was lodged by the petitioner at Police Station-Old Bhilai, Distric