IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/MISC. CIVIL APPLICATION NO. 2798 of 2024 In R/SPECIAL CIVIL APPLICATION NO. 15108 of 2022 ==========================================================

STATE OF GUJARAT & ANR.

Versus ASHOKKUMAR SURAJBHAN JAT ==========================================================

Appearance:

MS MANISHA LUVKUMAR SHAH, ADDITIONAL ADVOCATE GENERAL WITH MR. SIDDHARTH RAMI, AGP for the Applicant(s) No. 1,2 MR ANSHIN DESAI, SENIOR ADVOCATE WITH MR RAMKRISHNA B DAVE(3404) for the Opponent(s) No. 1 ==========================================================

CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MRS. JUSTICE MAUNA M. BHATT Date : 19/12/2025

ORAL ORDER

(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)

1.Heard learned Additional Advocate General Ms.

Manisha Luvkumar Shah with learned Assistant Government Pleader Mr. Siddharth Rami for the applicants and learned Senior Advocate Mr. Anshin Desai with learned advocate Mr.

Ramkrishna B. Dave for the respondent.

2.This application is filed seeking review of the judgment and order dated 1.12.2022 passed in Special Civil Application No.15108 of 2022 by this Court [Coram: Hon’ble Ms. Justice Sonia Gokani(As Her Ladyship was then) and Hon’ble Ms. Justice Mauna M. Bhatt].

3.The main grievance of the applicant State of Gujarat is the observation made in paragraph no.19 of the judgment that tourist vehicle having an All India Permit does not have to pay any additional tax or fees once it is paid at the time of obtaining the All India Permit.

4. Brief facts of the case are that the respondent original petitioner is the owner of Omni Bus Contract Carriage bearing registration No. RJ51 PA 5494 having All India Permit. The respondent also paid tax of Rs. 60,000/- at the quarterly rate valid for the entire country at Rajasthan from where such permit was granted.

5.The applicant no.2 by Challan dated

12.03.2022 seized and detained the said vehicle on the ground that though the Bus was having 33 sleepers and 8 sitting capacity at the time of obtaining permission, when the bus was intercepted and detained, 38 sitting capacity was found which was in violation of section 182A(4) of the Motor Vehicles Act, 1988 (For short “the Act, 1988”) . Applicant no.2 demanded tax for the period from April, 2021 to March, 2022 with penalty and interest amounting to Rs.8,28,042/- which was paid by the respondent on 07.04.2022 and an amount of Rs.75,000/- was also recovered as compounding fees by the authority and a declaration was also obtained on 17.03.2022.

6.It is the case of the applicants that a panchnama was drawn by the Regional Transport Office on 25.03.2022 which reflected 38 sleeper and on the same day Rajasthan Vehicle Authorities uploaded fresh permission for the vehicle which permitted 36 sleeper and one seating capacity.

7.Thereafter, the applicant no.2 again seized and detained the said Bus after two days of the release from parking place on 09.04.2022 by issuing Challan and demand notice of Rs.65,000/- towards compounding fees was issued once again.

8.The applicants received letter dated

11.05.2022 from Regional Transport Office, Bhilwara with regard to change of permit wherein 36 sleeping capacity and one seating capacity was permitted and it was stated that physical observation was made on 09.03.2022 when the vehicle was at Rajasthan and accordingly, the applicants addressed letter to Regional Transport Office, Bhilwara requesting to provide the details of fees paid by the respondent and dimensions of the motor vehicle including height, length, width overhanging, gangway etc.

9.On 08.06.2022, the details were sought from Regional Transport Office, Bhilwara regarding the details of fees paid by the respondent for alteration of vehicle and dimension of the vehicle at the time of inspection followed by reminder letter dated 19.09.2022.

10. On 25.11.2022 an email was addressed to the Commissioner of Transport, Rajasthan stating that motor vehicle in question was altered in Vahan po