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GAHC010024212022 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH)
Case No. : WP(C)/995/2022 NANI MADHAB BARUAH S/O ANIL BARUAH, R/O VILL-BHERAKUCHI, P.O.-DHUPGURI, P.S.-KHETRI, DIST-KAMRUP(M), ASSAM VERSUS THE STATE OF ASSAM AND 2 ORS REPRESENTED BY THE COMMISSIONER AND SECRETARY, GOVT. OF ASSAM, TRANSPORT DEPARTMENT, DISPUR, GUWAHATI-6
2:THE DEPUTY COMMISSIONER KAMRUP(M)
DIST-KAMRUP(M)
ASSAM
3:THE DISTRICT TRANSPORT OFFICER REGISTRATION AND LICENSING BETKUCHI GUWAHATI THE REGIONAL TRANSPORT OFFICER/SUB-REGION RTO KAMRUP DIST-KAMRUP(M)
ASSA Advocate for the Petitioner : MR. P J SAIKIA Advocate for the Respondent : SC, TRANSPORT BEFORE HONOURABLE MR. JUSTICE ACHINTYA MALLA BUJOR BARUA
['P J SAIKIA', '', 'D DUTTA', 'SC', 'TRANSPORT', '', 'GA', 'ASSAM']
O R D E R
17.02.2022 Heard Mr. PJ Saikia, learned counsel for the petitioner, Ms. MD Bora, learned counsel for the respondents No. 1 and 3 being the authorities under the Transport Department of the Government of Assam and Ms. DD Barman, learned Additional Senior Government Advocate appearing for the Deputy Commissioner, Kamrup(M).
2. The petitioner had purchased a vehicle bearing registration No. AS-01EC- 4215 on a hire purchase agreement with a financer namely Tata Motors Finance Ltd. As the petitioner could not pay the vehicle’s monthly instalments as per the hire purchase agreement, he had surrendered the vehicle with Abhijit Auto Agency (I) Pvt Ltd on 26.07.2014. It is stated that Abhijit Auto Agency (I) Pvt Ltd is the agent of Tata Motors Finance Ltd for the purpose of facilitating the surrender of vehicle where there is a default in payment of hire purchase amount.
3. Be that as it may, subsequently the vehicle was auctioned by the financer Tata Motors Finance Ltd and one Himakhie Bharali Baruali was the auction purchaser of the vehicle. The date of the auction purchase appears to be 24.06.2015. In other words from 24.06.2015, the vehicle concerned is under the ownership of Himakhie Bharali Baruali.
4. In the circumstance, the notice dated 02.12.2021 had been issued by the District Transport Officer, Guwahati under Rule 18(2) of the Assam Motor Vehicle Taxation Rules, 1998 requiring the petitioner to pay an amount of Rs. 66,500/-
and Rs. 15,615/- as tax plus penalty on the aforesaid vehicle.
5. It is the assertion of the petitioner that the said accumulation of tax and penalty, if any was for the period subsequent to the auction purchaser having purchased the vehicle and not during the period when the petitioner was the owner of the vehicle. In the circumstance, the petitioner had filed an appeal under Section 17 of the Assam Motor Vehicle Taxation Act, 1936 (in short Act of 1936) before the Deputy Commissioner, Kamrup(M). The limited grievance raised is that the said appeal instituted by the petitioner has not been given its consideration.
6. In the circumstance, we direct the Deputy Commissioner, Kamrup(M), Guwahati to consider the appeal of the petitioner under Section 17 of the Act of 1936 and arrive at a conclusion as to whether the tax liability was for the period when the petitioner was the owner of the vehicle or the liability has accrued subsequent to the auction purchase. Upon such determination, a reasoned order be passed. The reasoned order be passed within a period of two months from the date of receipt of a certified copy of this order.
7. Till the reasoned order is passed by the Deputy Commissioner, Kamrup(M), no coercive action be taken against the petitioner.
The writ petition is disposed of in the above manner.
