IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE VIVEK AGARWAL th ON THE 17 OF JULY, 2023 WRIT PETITION No. 6228 of 2001 BETWEEN:-

HINDUSTAN COPPER LTD. MALAJKHAND COPPER PROJECT, MALAJKHAD, DISTRICT BALAGHAT (MADHYA PRADESH). THROUGH ITS MANAGING DIRECTOR.

.....PETITIONER (BY SHRI RAJNEESH GUPTA - ADVOCATE )

AND

1. THE STATE OF M.P. THROUGH ITS SECRETARY, DEPARTMENT OF TRANSPORT, BHOPAL (MADHYA PRADESH)

2. THE COMMISSIONER TRANSPORT DEPARTMENT, GWALIOR (MADHYA PRADESH)

3. THE REGIONAL TRANSPORT AUTHORITY TRANSPORT AUTHORITY, JABALPUR (MADHYA PRADESH)

4. THE R.T.O. BALAGHAT (MADHYA PRADESH)

5. THE STATE OF CHHATTISGARH, THROUGH ITS SECRETARY, DEPARTMENT OF TRANSPORT, RAIPUR (CHHATTISGARH)

6. THE COMMISSIONER TRANSPORT DEPARTMENT TRANSPORT DEPARTMENT RAIPUR (CHHATTISGARH)

7. THE ASSTT. COMMISSIONER TRANSPORT, RAVINAGAR, RAIPUR (CHHATTISGARH)

.....RESPONDENTS (RESPONDENTS No. 1 TO 4 BY SHRI AMIT SHARMA - GOVERNMENT ADVOCATE )

Signature Not Verified Signed by: AMITABH (NONE FOR RESPONDENTS No. 5, 6 & 7.)

This petition coming on for admission this day, the court passed the following:

ORDER

The controversy involved in this case is in regard to taxation on motor vehicle bearing Registration No. MP-22B-6371.

2. Petitioner's contention is that petitioner is a Public Sector Undertaking.

They had deposited tax on the said vehicle for the Financial Year 01.04.2000 to 31.03.2001 as is evident from the receipt enclosed by them as Annexure P-1. Thereafter, they had paid tax in the State of Madhya Pradesh for the period from 01.04.2001 to 2002. Tax for the year, 2000-01 was assessed at Rs.54,000/- and penalty of Rs.9000/- was levied for the minibus MP-22B-6371. Thus, a total sum of Rs.63,000/- was payable for the year, 2000-01 and similarly a sum of Rs.54,000/- was payable for the year, 2001-02 and that was paid.

3. It is submitted that State of Chhatisgarh came into being on bifurcation of the erstwhile State of Madhya Pradesh w.e.f. 01.11.2000. Thereafter, petitioner was visited with tax of Rs.72,000/- w.e.f. November, 2000 to September, 2001 with interest @ Rs.675/-. Petitioner had paid this amount vide demand draft dated 31.10.2001 within short duration of the demand being raised vide Annexure P-4. Just before that, petitioner had made correspondence on 25.08.2001 informing the authorities that tax was already paid at RTO Balaghat for the period up to 31.03.2001 and they had proper authorization to ply the bus up to Raipur, therefore, there was no justification in the demand.

4. When this communication dt. 25.08.2001 remained un-answered then, reminder was sent on 05.11.2001. These reminders when did not yield any Signature Not Verified Signed by: AMITABH result, then the present writ petition is filed seeking quashing of the demand of additional tax and penalty and declaring it to be unjust, illegal and improper. Prayer is also made to direct the authorities of respondents No. 5 to 7 to refund the amount of tax deposited by the petitioner under protest vide Annexure P-6.

5. Shri Amit Sharma, learned Government Advocate for respondents No.

1 to 4 reading from the reply filed on behalf of the respondents No. 5 to 7 submits that as per the provisions contained in Section 63 of the Madhya Pradesh Re-organization Act, 2000, there is no provision for not levying the taxation by the successor State of Chhattisgarh. It is submitted that Sub-Section (2) of Section 63 of the Madhya Pradesh Re-organization Act, 2000, only exempt payment of toll or entrance fee or other charges.

6. It is submitted that State of Chhattisgarh, issued a notification dated

31.01.2001 called the Adoption of Laws Order 2000 in terms of the power conferred by Sections 79 of the Madhya Pradesh Reorganization Act, 2000. It adopted the provisions contained in Madhya Pradesh Motor Vehicle Taxation Act, 1991 (No.225 of 1991), Madhya Pradesh Motor Vehicle Taxation Rules, 1991 and Motoryan Ke Pradushan Ki Janch Ke Liye Pradushan Janch Kendra Ko Adhikrit Karne Sambandhi Yojna