Madhya Pradesh High Court
Chiristian Education And Cultural ... vs The State Of Madhya Pradesh on 29 January, 2018
HIGH COURT OF MADHYA PRADESH; BENCH AT INDORE
Writ Petition No.1677 of 2018.
(Christian Educational and Cultural Society v/s State of M.P. and another)
Indore, Dated : 29.01.2018:-
Shri Abhay Jain, learned counsel for the petitioner.
Heard on the question of admission.
O R D E R
THE petitioner has filed the present petition
being aggrieved by the audit objection Annexure P/3 raised
by the respondent No.2 and 3 and the demand notice dated
05.09.2017 issued by respondent No.4.
[2] The petitioner is a registered Educational Society running the educational institution named as Christian Eminent Academy of Management duly affiliated with Devi Ahilya University, Indore. The society has purchased a vehicle in question and got it registered as "Educational Institutional Buses" as per Section 2 (11) of the Motor Vehicles Act, 1988 and paying the vehicle tax @ Rs.30/- per quarter.
[3] The RTA, Indore used to issue permit to the Society. During the audit account of financial year 2015-16, the respondent No.3 had raised an objection about the payment of less amount of tax on a vehicle because the petitioner's vehicle in question is covered under the purview of Section 2 (33) of the Motor Vehicle Act, 1988.
[4] That during the audit of accounts of RTO, Indore for the financial year 2015 - 2016, the Senior Audit Officer (Senior Regional Auditor-2) has raised an objection that the buses of the Society has wrongly been treated as "educational institution buses" under Section 2 (11) of the Motor Vehicles Act, 1988; whereas it was liable to be treated as "private service vehicles" under Section 2 (33) of the Act, 1988. The Society is not entitled to be charged at concessional rate of the vehicle tax as per clause VII of Schedule-I appended to M. P. Motoryan Karadhan Adhiniyam, 1991 and vide impugned notice dated 05.09.2017 demand notices have been issued to the petitioner for different number of buses and directed to pay the same within a period of 15 days. Being aggrieved by the aforesaid notice, the petitioner Society submitted a detailed objection before the RTA, Indore and thereafter filed the present petition before this Court.
[5] All the objections taken by the petitioner are the disputed questions of fact which are liable to be enquired and decided by the competent authority. From the notice, it does not appears that any point of time an opportunity of hearing was granted to the petitioner. The petitioner deserves an opportunity of hearing, therefore, matter is remitted back to the RTA, Indore to decide the objection filed by the petitioner. The petitioner is also permitted to file detailed objection with all necessary documents and certificates. If such an objection is submitted within 15 days from today, same shall be decided in accordance with law.
[6] Needless to say that till the objections are decided, there shall be no recovery from the petitioner Society.
[7] At this stage Shri Abhay Jain, learned counsel submits that the permit of vehicles are going to be expired this month which is required to be renewed.
[8] The RTA, Indore is directed to renew their permit as educational institutions buses, however, the said renewal shall be subject to the decision of the RTA and after its decision the petitioner would be liable to pay the different amount of the tax, if any.
[9] That under Section 20 of the Madhya Pradesh Motoryan Karadhan Adhiniyam, 1991 any person is having remedy to file an appeal before the prescribed authority as held by this Court in case of Naveen Raghunath Karnik v/s State of M.P.& Others, reported in 1994 MPLJ 681 after the order of RTA passed in this case, the petitioner may challenge the same by way of appeal under Section 20 of the Madhya Pradesh Motoryan Karadhan Adhiniyam, 1991.
[10] With the aforesaid, the petition stands disposed of. The RTA, Indore is directed to decide the objection after giving an opportunity to the petitioner within a period of 30 days from production of certified copy of this order along with objections.
Cc as per rules.
[ VIVEK RUSIA ] JUDGE (AKS) Anl Kumar Sharma 2018.02.05 16:40:15 -08'00'