JUDGMENT :

(Sangeeta K. Vishen, J.)

With the consent of learned advocates appearing for the respective parties, the matter is taken up for final disposal.

2. Issue rule, returnable forthwith. Mr J.K. Shah, learned Assistant Government Pleader waives service of notice of rule for the respondents.

3. The petitioner, is aggrieved by the action of the respondents in placing the motor vehicle, bearing registration no.MH-02-EE-0999 (hereinafter referred to as “the vehicle”) in the ‘black list’. The petitioner has also prayed for direction to the respondents to issue no use certificate in respect of the no objection certificate (hereinafter referred to as the ‘NOC’) issued by the Motor Vehicles Department, Maharashtra. The petitioner has also prayed for refund of Rs.9,53,497/- levied and collected by the respondent from the petitioner; however, Mr Mitul K. Shelat, learned advocate with Mr Dharmesh M. Devnani, learned advocate for the petitioner, does not press the said prayer.

4. Briefly stated are the facts.

4.1 The vehicle, was sold by ACE PERKINS (Asset Cars Pvt. Ltd.) to M/s Marshal Vinimay Private Limited under the tax invoice dated 29.03.2016 and it was registered with Maharashtra Road Transport Department, bearing registration no.MH-02-EE-0999 in accordance with the applicable provisions by levying the lifetime tax, which was accordingly paid.

4.2 The petitioner purchased the vehicle from Big Boy Toyz under an invoice dated 08.08.2019 and was used in Mumbai, Maharashtra and the petitioner had applied for transfer of ownership and was transferred. The vehicle while was being brought to the State of Gujarat, was intercepted by the officer of the respondent no.2 and was seized on the ground of non-payment of tax and thus, the petitioner, was required to pay tax of Rs.9,53,497/-. Petitioner, accordingly, paid the said amount vide challan dated 04.12.2019. Since the petitioner was desirous of keeping the vehicle in the State of Gujarat, applied to the Maharashtra Road Transport Department for issuance of NOC to enable the petitioner to get the vehicle registered in the State of Gujarat.

4.3 The petitioner was issued NOC on 01.02.2022 by the Maharashtra Road Transport Department and it is thereafter, that the petitioner applied for registration of the vehicle with the office of the Regional Transport Office, Ahmedabad (henceforth “RTO”); however, the application was not processed. The petitioner in the interregnum, sold the vehicle and therefore, applied to the RTO for issuance of the no use certificate in respect of the NOC issued by the Maharashtra Road Transport Department. Since the application remained undecided, the petitioner inquired with the office of the respondent no.2 as regards its status. It is then the petitioner, was informed that the application is not processed as, the vehicle, has been put in the category of “black list” which, gave rise to an application by petitioner to the respondent no.2, calling upon it to remove the vehicle from the black list and to take steps for the purpose of issuance of no use certificate.

4.4 The petitioner since was clueless, issued a communication dated 10.11.2022 to the respondent no.1, bringing it to its notice the inaction; however, the petitioner did not receive any response. Reminder was sent on 15.12.2022; the same was also not responded to and therefore, the petitioner addressed a legal notice dated 31.12.2022. In response to the said legal notice, that the petitioner received the communication 24.01.2023 from the respondent no.3 intimating that on verificati