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Judgment
S Sunil Dutt Yadav, J
Petitioner has sought for setting aside of the notice bearing No. RTO/BNG/W/Transport/2023-24 dated 15.07.2023 by virtue of which demand has been raised for tax on the premise that the vehicle is a contract carriage in a sum of Rs.3,96,743/- being specified to be arrears of tax at Annexure-A. Petitioner has also sought for a direction to accept current tax for the period from 01.07.2023 in respect of the vehicle bearing No.KA53 A 5834.
Learned counsel for the petitioner would submit that the vehicle bearing No.KA53 A 5834 in relation to which taxes have been paid up to June, 2023 and fitness certificate is valid up to 27.06.2024 and the insurance is valid up to 04.04.2024. It is submitted that the taxes are being paid by treating the vehicle as a private service vehicle. It is submitted that when the petitioner approached the respondent for acceptance of tax from 01.07.2023 onwards, the demand at Annexure-A has been raised.
Learned AGA appearing for the respondent submits that the petitioner had sought for conversion of the vehicle from private service vehicle to a contract carriage and decision regarding the same has been taken on 18.02.2021 and accordingly, the taxes ought to have been paid as a contract carriage.
Per contra, learned counsel for the petitioner submits that though petitioner had filed an application for conversion to a contract carriage, there has been no intimation regarding the acceptance and accordingly, the taxes till date have been paid by treating the vehicle as private service vehicle.
The notice at Annexure-A is to be treated as a show cause notice and the petitioner to reply to the same. It is made clear that upon reply being furnished, the matter may be decided expeditiously. All contentions are kept open. The petitioner is to pay taxes by treating the vehicle as a contract carriage from 01.07.2023 onwards without prejudice to all contentions kept to be raised before the authority.
Accordingly, petition is disposed off. Petitioner to file his objections to Annexure-A which is now treated as show cause notice within two weeks.