JUDGMENT :

SONIA GOKANI, J.

1. The petitioner is seeking to challenge, by way of the present petition under Article 226 of the Constitution of India, the action of the authority, where his vehicle is consequently detained for the second time after its release on collecting the tax, penalty, etc. within one day.

2. Brief facts, leading to the present petition, are as follows:

The petitioner is the owner of Omni bus contract carriages bearing registration No.RJ 51PA 5494 and is covered with valid All India Permit. The petitioner also had paid tax of Rs.60,000/- at the quarterly rate valid for entire country.

The respondent vide its challan no.GJ6587220312213716 seized and detained the said vehicle on 12/03/2022. The bus was having 33 sleepers and 8 sitting capacity at the time of its permission. The said aspect is also noted in the permit granted to him in respect of All India Tourist Permit (Bus)- Non Air-Conditioner.

3. It is averred by the petitioner that the respondent has demanded a tax for the period from April, 2021 to March, 2022 of Rs.4,88,760/-, penalty of Rs.2,86,325/- and interest of Rs.52,957/-, in all a sum of Rs.8,28,042/-. The same has been paid which is evident from receipt dated 07/04/2022 issued by the respondent authority. Respondent no.3 also recovered an amount of Rs.75,000/- as compounding fees, by receipt dated 07/04/2022. It is alleged that the authority concerned, by putting the petitioner to undue pressure and exercising the coercion, has obtained this amount for releasing the tourist bus and has also obtained the declaration dated 17/03/2022.

4. It is the grievance of the petitioner that respondent No.2 had again seized and detained the said tourist bus after two days of the release from the parking place on 09/04/2022 by issuing challan no.GJ23799220409164107 and demanded Rs.65,000/- towards compounding fees once again.

The petitioner being aggrieved by this action, approached respondent no.2 for the release of the tourist bus. But his request was answered in vain on the ground that respondent No.2 is awaiting for some instructions from RTO Bhilwara & the vehicle had not been released. It is his grievance that once an amount has already been paid along with penalty and interest and the compounding fees, respondent had no authority to once again detain the vehicle. Hence, he prays as follows :

“13(A) Your Lordships will be pleased to issue a writ or mandamus, or any other appropriate writ, order or direction, to the respondent no.2 to set aside the demand of Rs.65,000/- and grant refund of Rs.9,03,042/- ;

(B) Pending hearing and final disposal of the present petition, Your Lordships would be pleased to stay the operation, execution and implementation of any coercive action pursuant to the said challan dated 09/04/2022 and also release the said tourist bus forthwith;

(C) Your Lordships will be pleased to award the cost of this petition;

(D) Your Lordships be pleased to grant such other and further orders, as may be deemed just, fit and proper in the interest of justice.”

5. This Court had issued Notice on 04/08/2022 (Coram: Justice N.V.Anjaria and Justice Bhargav D. Karia).

6. Affidavit-in-reply on behalf of respondent No.2 is filed by Mr.Parixitkumar G. Sahani, Inspector of Motor Vehicle, Regional Transport Office, Ahmedabad, wherein he had denied all the allegations. According to this reply, the petitioner is the owner of the Omni Bus having vehicle number RJ 51 PA 5494 and as per original registration document, the vehicle had 33 sleeping capacity and 8 sitting capacity and this was known to the authority when on 12/03/2022 the vehicle was intercepted at Radhe Fortune, Bhat, Ahmedabad for regular inspection. During inspection, 38 sleeping capacity were found and restricting the movement of the driver, again dimensions of the motor vehicle in terms of length, height and overhanging was found. As per verificat