JUDGMENT :

JAGMOHAN BANSAL, J.

1. The petitioner through instant petition under Articles 226/227 of the Constitution of India is seeking direction to respondent No.3-State Transport Commissioner, Haryana to issue No Objection Certificate (for short ‘NOC’) in respect of vehicle bearing Registration No.HR-70T-0069 purchased by him in public auction conducted by respondent.

2. The petitioner claims that respondent conducted e-auction on 03.04.2024. He was required to deposit service fee of Rs.1,180/- which was non-refundable in addition to EMD of Rs.5,000/- which was refundable. As per terms and conditions of the auction, highest bidder was required to pay GST @ 18% over and above the bid amount. He remitted the participation fee along with EMD for vehicle bearing Registration No. HR-70T-0069 and make Maruti Ciaz Model 2017. The reserve price of the vehicle was Rs.2,20,000/-. He offered bid of Rs.2,70,000/- which was declared to be highest. Accordingly, a sale certificate dated 11.06.2024 was issued. He was liable to pay GST @ 18% which came to be Rs.48,600/-. He became liable to pay Rs.3,18,600/- i.e. Rs.2,70,000/- towards bid money and Rs.48,600/- towards GST. He remitted aforesaid money vide receipt dated 11.07.2024. He used said vehicle in U.T. Chandigarh. He was interested in getting it registered at Chandigarh. He was required to have NOC from respondent. He applied for NOC. The respondent started demanding road tax and penalty.

3. The petitioner vide order dated 23.02.2026 was directed to file an affidavit to counter Serial 5 of the affidavit filed by Joint Transport Commissioner, Haryana. The petitioner has filed affidavit dated 21.04.2026 disclosing that he has purchased vehicle in public auction and notifications relied upon by respondents are inapplicable to him. The aforesaid notifications are applicable to a new vehicle or vehicle which is registered as transport vehicle or vehicle which is transferred into Haryana from other States. The petitioner is not seeking registration in State of Haryana whereas he merely needs NOC. For the purpose of NOC, the respondent has no authority to charge tax, interest and penalty. As per terms & conditions of the auction notice, he was liable to pay bid amount plus GST which he has already paid. The respondent at the time of delivery was supposed to hand over Registration Certificate. The indenting department could withhold registration number. In the present case, he was handed over vehicle with original registration number.

4. Learned counsel for the petitioner submits that in view of terms & conditions of online auction, if indenting department retains the registration number of the vehicle mentioned in the list, then new number will be provided by transport department at the time of transfer of the registration card. If the indenting department allows for transfer of the registration number of the vehicle, then bidder has to deposit requisite Government fee to the transport department for obtaining the particular number at the time of transfer of the registration card. The petitioner deposited bid money as well as GST. The vehicle was bearing Registration No. HR-70T-0069 and it belonged to the Principal Chief Conservator of Forests & Chief Wildlife Warden. The indenting department did not opt to retain aforesaid registration card and auctioning authority delivered vehicle along with said number. There is no question for the petitioner to pay road tax or other charges.

5. Per contra, learned State counsel submits that the petitioner as per Rule 33E of Haryana Motor Vehicle Rules, 1993 read with notification dated 29.09.2017 was bound to pay tax within 30 days. He failed to pay tax within 30 days, thus, was liable to pay interest and penalty. He is required to pay motor vehicle tax, interest and penalty amounting to Rs.26,565/-. The moment he deposits due tax, NOC will be issued. He is liable to pay interest and penalty on account of non-payment of tax within 30 days from the date of pu