Kanker Roadways v. Transport Commissioner

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 100 of 2016 • Kanker Roadways Near Gandhi Udyan, Civil Lijne, Raipur, Through The Partner Navpreet Singh Garcha S/o Late Preetam Singh Garcha, Aged About 35 Years, R/o Civil Lines, Raipur, P.S. Civil Lines, Raipur, District Raipur Chhattisgarh ---- Petitioner

Versus

1. Transport Commissioner Indravati Bhawan, New Raipur District Raipur Chhattisgarh

2. Taxation OfÏcer/District Transport OfÏcer, Kanker District Kanker Chhattisgarh ---- Respondent For Petitioner Mr. S.K. Bajpayee, Advocate For Respondent /State Mr. UNS Deo, Government Advocate Hon'ble Shri Justice Prashant Kumar Mishra Order On Board 1/8/2016

1. Heard.

2. Learned counsel for the petitioner would submit that the petitioner has moved an application for refund of tax, which has been paid in excess to the Taxation Authority under the Chhattisgarh Motoryan Kardhan Adhiniyam, 1991 (in short "the Adhiniyam").

3. It is argued that an application for refund has been made in terms of the provisions contained in Rule 14 of the Adhiniyam, however,

despite lapse of more than 1 1⁄2 years, the application has not yet been decided.

4. Considering the entire facts situation of the case, the writ petition is disposed of with a direction that the competent ofÏcer/authority shall decide the petitioner's application in accordance with law by passing a reasoned order, at the earliest, preferably within a period of 06 months.

Sd/- Judge (Prashant Kumar Mishra) Shyna