The exemption from penalty for delayed road tax payments during a specified period applies retrospectively to all transport operators, invalidating attempts to categorize operators differently for refund eligibility.

JUDGMENT

Sanjeev Sachdeva, J. (ORAL)--Petitioner seeks setting aside of communication dated 25.06.2021, issued by the Registering Authority/MLO (HQ), whereby the request of the petitioner for refund of penalty paid on the road tax for the period April, 2020 to December, 2020 was rejected.

2. Learned counsel for the petitioner submits that in case road tax is not paid within the stipulated period, there is a levy of penalty, which is to be paid for the delayed period.

3. Learned counsel submits that in view of the pandemic, several representations and requests were made by transporters seeking waiver of levy of penalty on the road tax for the period 01.04.2020 to 31.12.2020 under Section 11 of Delhi Motor Vehicles Taxation Act, 1962.

4. Learned counsel submits that on 24.12.2020, an order was issued, under the directions of the Lieutenant Governor, whereby it was directed that the taxation authority would not levy penalty on delayed payment of road tax for the period 01.04.2020 to 31.12.2020.

5. Learned counsel submits that in view of the said order, petitioner had applied for refund of the penalty paid on the road tax for the said period, which request was declined by the impugned order dated 25.06.2021.

6. Learned counsel submits that since the competent authority i.e. the Lieutenant Governor has exempted payment of penalty on delayed payment of road tax for the period for the period 01.04.2020 to 31.12.2020, petitioner is entitled to refund of the amount already paid towards penalty on the tax payable during the said period.

7. Per contra, Respondents have filed their counter affidavit contending that petitioner is not entitled to any exemption from payment of penalty or refund on the ground that there are three categories of transport operators, which are as under:-

"I. The transport operators who did not ply their buses during the pandemic and availed the exemption under Section 13 (2) of the DMVT Act. These transport operators were not levied any road tax by the answering Respondent and therefore by extension were not required to pay any penalty.

II. Transport operators who did not ply their buses and also failed to avail the exemption available under section 13(2) of the DMVT Act. These transport operators did not generate any revenue during the pandemic and thus, to ease the financial burden on them, the order dated 24.12.2020 was passed by the Hon'ble Lt. Governor so that these transport operators would be exempted from paying any penalty if they deposited the road tax after the said order was passed.

III. The transport operators who plied their buses during the pandemic and consequentially were disqualified from availing the benefit of the exemption under Section 13 (2) of the DMVT Act. This class was required to pay road tax and delay in payment of the same would justifiably attract a penalty."

8. Learned counsel for the Respondent submits that refund is permissible only to Class-II transport operators. It is contended that petitioner falls in Class-III and as such is not exempted from levy of penalty.

9. It is further contended that the petitioner has an alternative remedy of appeal under Section 16 of the Act and as such cannot maintain a petition under Article 226 of the Constitution.

10. Further, it is contended that petitioner has sought refund even for the period not covered by the said order and as such, the same cannot be granted.

11. It is also contended that the petitioner is raising a challenge to a policy decision