22.01.2026 Court No. 10 AGM In The High Court At Calcutta Constitutional Writ Jurisdiction Appellate Side W.P.A. 13901 of 2025 Dinanath Jaiswal -versus State of West Bengal & Ors.

Mr. Dilip Kumar Samanta.

Mr. Biswapriya Samanta.

Mr. S. Palit.

Mr. A. L. Chakraborty.

Ms. Riya Saha.

Ms. Tiyasa Singha Roy. Mr. Raktim Siddhanta.

Ms. Rima Halder.

… For the petitioner.

Mr. Pantu Deb Roy, Ld. A.G.P.

Mr. Subrata Guha Biswas.

… For the State.

Mr. Surendra Kumar.

Ms. Amrita Pandey.

Mr. Ghanashyam Pandey.

Mr. A. Bachar.

… For the respondent no. 4.

1. Heard the parties through their respective counsels. 2. As per the earlier direction given by this Court vide order dated 3.11.2025, the State respondent files a report affirmed by the Secretary, State Transport Authority, West Bengal affirmed on 19.1.2026. The same is kept on record.

3. The petitioner submits that the petitioner is not liable to pay tax to the State Transport Authority, West Bengal in respect of a vehicle covered by the permit unless the Permanent Stage Carriage Permit is renewed for operation of the vehicle.

4. Mr. Pantu Deb Roy, learned counsel for the State respondent draws the attention of this Court to paragraph 6 to 8 of the report stating i