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IN THE HIGH COURT AT CALCUTTA
RAI CHATTOPADHYAY
Sunandita Sarangi – Appellant
Versus
State of West Bengal – Respondent
JUDGMENT :
Rai Chattopadhyay, J.
1. The writ petitioner who is an inter State stage carriage permit owner and plies her vehicle in between the States of Orissa and West Bengal. Orissa is her permit issuing State and West Bengal is the reciprocating State. She has challenged in the instant writ petition, a letter issued by the Regional Transport Authority & Ex-Officio Assistant Director, STA, West Bengal, dated 25th November, 2024, addressed to the Taxing Officer with copy thereof being forwarded to the writ petitioner.
2. The said impugned letter was issued on the subject “Payment of Additional Tax and M.V. Tax against stage carriage permanent Permit No. 59-R/2021 in respect of vehicle No. OD05AD/0629 (Model -2017)”.
3. The sender writes that with respect to the permit of the writ petitioner as mentioned above, additional tax and motor vehicle tax are to be collected for the period from (i) 3rd June, 2021 to 2nd June 2026 (quarterly/yearly); from (ii)13th July, 2019 to 30th September, 2020; and from (iii) 3rd June 2021 till the date of the said letter. The writ petitioner is aggrieved about such direction of the respondent Authority in the said impugned letter dated 25th September 2024
Tax obligations cannot be imposed absent the requisite countersignature on interstate vehicle permits, with permit renewal constituting a fresh permit under the Motor Vehicles Act.
Permits granted under the Motor Vehicles Act remain valid during appeal periods, negating tax demands for operating without valid permits.
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