11-12-2025

ct no. 10

Sl.10

RP

WPA 21006 of 2025

Abhishek Kumar

-Versus-

State of West Bengal & Ors. Mr. Sankar Nath Mukherjee,

Mr.Sk. Samin Aktar

…for the petitioner

Mr. Lalit Mohon Mahata,Ld. AGP,

Mr. Ziaul Haque

…for the State

1. The petitioner submits that he is the owner of a

vehicle having registration no. BR-10PC-5494, registered at Regional Transport Officer at Bhagalpur in State of Bihar. The said vehicle was registered in the name of petitioner 02.06.2025. The Regional Transport Authority Bhagualpur issued one Special Permit bearing no. BR2025-SLP 5344A in favour of petitioner to carry Pilgrim Party in between Bhagalpur and Tarapith between 8th June, 2025 and 14th June, 2025. The said vehicle was intercepted on 10.06.2022 by the Motor Vehicle Inspector of Rampurhaat Motor Vehicles Department, ARTO. Thereafter, issued a Challan, by imposing a fine and a penalty for running the vehicle in violation of Section 192 of Motor Vehicles Act, 1988 and Section 4(2)(c) of the West Bengal Motor Vehicles Act, 1979. Thereafter, the vehicle of

the petitioner was released upon a payment of Rs.1,55,660/-

2. The petitioner submits that the authority concerned has seized the vehicle without proper application of mind by invoking Section 4(2)(c) of the West Bengal Motor Vehicles Tax Act 1979 and 3(2)(c) of the West Bengal Additional Tax and One Time Tax on Motor Vehicles Act, 1989 Act is reproduced below:-

3(c ) In the case of a transport vehicle registered in any State other than West Bengal, but plying within West Bengal without valid permit and without payment of tax payable in West Bengal under this Act, the duration of such plying shall, notwithstanding anything contained in this section or elsewhere in this Act, be reckoned as a period of seventeen weeks prior to the date of interception and such transport vehicle shall be liable to pay arrear tax at the rate specified under the sub-heading “B”. Vehicle for carrying passengers plying for hire or reward” or, as the case may be, under the sub-heading” C. Goods carriages (including those owned by Motor Training Schools).” Of heading “Description of Motor Vehicles and Rate of Annual Tax”, in the schedule, for a period of seventeen weeks from the date of every interception of the transport vehicle together with a fine of an equal sum:

Provided that tax for a period of not less than one week but not more than one month shall be realized after the date of interception for such transport vehicle in respect of which a temporary permit is to be issued by the respective Regional Transport Authority in West Bengal for stay or operation of such transport vehicle for such a period not exceeding one month.

5.It is stated that Section 3(2)( c) of the West Bengal Additional Tax and One Time Tax on Motor Vehicles Act, 1989 provides that – where a transport vehicle registered in any state other than West Bengal is found to be plying within West Bengal without valid permit or without payment of additional tax payable under this Act, the duration of such plying shall, notwithstanding anything contained in this section or elsewhere in this act, be reckoned as the duration for a period of seventeen weeks retrospectively from the date of interception and such transport vehicle shall be liable to pay additional tax at the rates specified in item © of serial no. 4 under the sub- heading “B. Vehicles for carrying passengers for hire or reward” or, as the case may be, in serial no. 2 under the sub-heading “C. Goods carriages and those owned by motor training schools” of heading “Description of Motor Vehicles and Rate of Additional Tax”, in Schedule I, for a period of the transport vehicle together with a fine of an equivalent sum.”

3. The petitioner submits that already an application dated 24.06.2025 has been made before the Taxing Officer being respondent no. 6 for the refund of the e-challan of the penalty amount which was imposed wrongly by reckoning 17 weeks retrospectively from the date of interception as per the provisi