2026:CGHC:8774 Digitally signed by SIDDHANT SIDDHANT TAMRAKAR TAMRAKAR D 20 a 2 te 6 : .02.24 NAFR

14:13:57 +0530 HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 215 of 2018  Gmmco Ltd Through Amit Khera Aged 41 Years, S/o Sr. Pradeep Khera, Sr. Manger Gmmco Ltd, Branch Office, First Floor, Alaska Corporate, Jeevan Vihar, Telibandha, P.S. Telebandha Tahsil Raipur, Civil And Revenue District Raipur, Chhattisgarh.

--- Petitioner versus

1. State Of Chhattisgarh Through Secretary, Dept. Of Transport, Mahanadi Bhawan, Mantralaya, Naya Raipur, Civil And Revenue District- Raipur, Chhattisgarh.

2. Transport Commissioner Chhattisgarh Transport Department, Indrawati Bhawan, Naya Raipur, Civil And Revenue District- Raipur, Chhattisgarh.

--- Respondent(s)

WPT No. 221 of 2018  Gmmco Ltd. Through Amit Khera S/o Sr Praddep Khera Aged About 41 Years Sr Manager Gmmco Ltd. Branch Office, First Floor, Alaska Corporate, Jeevan Vihar, Telibandha, P.S. Telibandha Tahsil Raipur, Civil And Revenue District Raipur Chhattisgarh.

---Petitioner Versus

1. State Of Chhattisgarh Through Secretary, Dept. Of Transport, Mahanadi Bhawan, Mantralaya, Naya Raipur Raipur, Civil And Revenue District Raipur Chhattisgarh.

2. Transport Commissioner, Chhattisgarh Transport Department, Indrawati Bhawan, Naya Raipur Raipur Civil And Revenue District Raipur Chhattisgarh.

--- Respondent(s)

WPT No. 222 of 2018  Gmmco Limited Through Amit Khera Aged 41 Years, S/o Sr Pradeep Khera, Sr Manager Gmmco Limited, Branch Office, First Floor, Alaska Corporate, Jeevan Vihar, Telibandha, Police Station - Telebandha, Tahsil Raipur, Civil And Revenue District - Raipur, Chhattisgarh.

---Petitioner Versus

1. State Of Chhattisgarh Through Secretary Department Of Transport, Mahanadi Bhawan, Mantralaya, Naya Raipur, Raipur, Civil And Revenue District - Raipur, Chhattisgarh.

2. Transport Commissioner Chhattisgarh Transport Department Indrawati Bhawan, Naya Raipur, Raipur Civil And Revenue District - Raipur, Chhattisgarh.

--- Respondent(s)

For Petitioner : Mr. Mukesh Sharma, Advocate For State/respondents : Ms. Anuradha Jain, Dy. Government Advocate Hon'ble Shri Justice Rakesh Mohan Pandey

Order on Board

19.02 .2026

1. Heard on admission

2. In these writ petitions, the petitioner has challenged orders passed by the Regional Transport Authority, Raipur dated 16.01.2018 and orders passed by the appellate authority dated 29.05.2018, whereby, the claim of the petitioner for refund of life time tax has been rejected.

3. The facts in brief are that the petitioner is a registered company engaged in leasing and sell of earthmoving machines and it also provides services for entire Caterpillar range of machines, such as Backhoe Loaders, Wheel Loaders, Hydraulic Excavators, Graders, Compactors, Pavers, Dump Trucks and others. Some of the machines manufactured by the petitioner were registered as motor vehicle. Following machines were registered as motor vehicle bearing registration Nos. CG 04 L 3433, CG 04 DT 8099 and CG 04 L 3212, which were manufactured in the year 2014, 2013 and 2014 respectively, and were being operated in the State of Chhattisgarh for which life time tax was paid by the petitioner to the sum of Rs. 1,24,755/-, 3,92,945/- and Rs. 7,55,760/- respectively. The vehicles/machines are registered with the petitioner. Aforestated vehicles were being operated in state of M.P. at the relevant time, therefore, petitioner applied for NOC, in turn, the petitioner was forced to pay life time tax for aforesaid vehicles to obtain No Objection Certificates. The petitioner paid life time tax, and thereafter, NOCs were issued on 03.05.2017, 08.08.2016 and 18.09.2017 respectively. After expiry of two months, the petitioner moved applications for refund of life time tax according to the provisions of Rule 14 of Chhattisgarh Motor Vehicle Taxation Rules, 1991 (hereinafter referred as “Rule, 1991”). The applications so moved by the petitioner were rejected by order dated 16.01.2018. The petitioner preferred appeal before t