Jharkhand High Court
Rana Prartap Singh vs The State Of Jharkhand on 14 October, 2024
Author: Anil Kumar Choudhary
Bench: Anil Kumar Choudhary
IN THE HIGH COURT OF JHARKHAND AT RANCHI
Cr.M.P. No. 3118 of 2022
Rana Prartap Singh, aged about 53 years, S/o Shri Rana
Sangram Singh, R/o Qtr. A/II, 128, Dhurwa, P.S.-
Dhurwa, Dist.- Ranchi ...... Petitioner
Versus
1. The State of Jharkhand
2. Secretary, South Chottanagpur Regional Transport
Authority, Ranchi ..... Opposite Parties
For the Petitioner : Mr. Siddharth Roy , Adv.
For the State : Mr. Satish Prasad , Addl. PP
PRESENT
HON'BLE MR. JUSTICE ANIL KUMAR CHOUDHARY
By the Court:- Heard the parties.
2. This Criminal Miscellaneous Petition has been filed invoking the
jurisdiction of this Court under Section 482 of the Code of Criminal
Procedure with a prayer to quash order dated 27.04.2022 passed by
learned Judicial Commissioner, Ranchi in Cr. Rev. no. 54 of 2022
whereby and where under, the revision application filed by the
petitioner for setting aside the order dated 25.10.2021, passed by the
court of learned ACJM, Ranchi in MCA No. 4331 of 2021 arising out of
Complaint Case no. 4831 of 2021 was dismissed and the order dated
25.10.2021, passed by the court of learned ACJM, Ranchi in MCA No.
4331 of 2021 arising out of Complaint Case no. 4831 of 2021 was
affirmed.
3. The brief facts of the case is that the bus ( HPV) of the petitioner was
seized in connection with Complaint case no. 4831 of 2021 by police
under Sections 177, 179 and 182 (4) of the Motor Vehicles Act, 1988
and under Sections 5/7/8/9/14 and 28 (1) of the Jharkhand Motor
Vehicles Taxation Act, 2001 alleging that the bus was found plying on
road without valid documents, alteration of the vehicles without
approval of the authority , without payment of dues, road tax and
intentionally violating several guidelines framed by the State
1 Cr.M.P. No. 3118 of 2022
Government to prevent the spread of COVID-19 pandemic. The
petitioner filed an application under section 457 of CrPC for release of
the said bus bearing registration no. BR/45P/3970 and in the said
application it was mentioned by the petitioner before the learned
ACJM, Ranchi that the application is also filed under 207 (2) of the
Motor Vehicles Act, 2001 read with section 22 (3) of the Jharkhand
Motor Vehicles Taxation Act.
4. The undisputed fact remains that dues of tax of Rs. 3,03,329/- is
outstanding against the said bus and it is the admitted case of the
petitioner that the petitioner has, so far, has not challenged the said
order by which, tax amount of Rs. 3,03,329/- has been assessed.
Learned trial court ordered for release of the vehicle in favour of the
petitioner subject to the petitioner depositing the outstanding dues.
5. Being aggrieved by the said order dated 25.10.2021, passed by learned
ACJM, Ranchi in Misc. (Cr.) Application no. 4331 of 2021 arising out of
Complaint case no. 4831 of 2021, the petitioner filed Cr. Rev. no. 54 of
2022 before the learned Judicial Commissioner, Ranchi. Learned
Judicial Commissioner, Ranchi took note of Section 22 (3) of
Jharkhand Motor Vehicles Taxation Act, 2001, which reads as under -
"22 (3).Seized vehicles having tax or penalty arrear will be
released only after certificate of having paid all the penalty and
taxes is produced by the owner of the vehicle."
and in view of the said provisions of law, he learned Judicial
Commissioner, Ranchi did not find any justifiable reason to interfere
with the said order passed by learned ACJM, Ranchi and dismissed
the revision.
6. Learned counsel for the petitioner relying upon the judgment of the
Co-ordinate Bench of this court, in the case of Mahatim Singh vs.
State of Jharkhand & Anr. passed in CrMP No. 2872 of 2021 dated
21.07.2022 submits that in that case, the Hon'ble co-ordinate Bench
considered that no notice of hearing has been issued to the petitioner
and the petitioner was not heard before passing of such order
therefore, such order is in violation of principle of natural justice. The
co-ordinate Bench in that case also considered that no document has
2 Cr.M.P. No. 3118 of 2022
been brought on record by the respondent State that who are the
persons who have been appointed in terms of Jharkhand Motor Vehicle Taxation Act to assess the tax and also considered the judgment of the Hon'ble Supreme Court of India in the case of General Insurance Council and Others v. State of A.P. And Others reported in (2010) 6 SCC 768 wherein the Hon'ble Supreme Court of India observed that it is of no use to keep the seized vehicles at the police stations for a long period and held that the tax liability slapped by learned trial court to the tune of Rs. 14,21,930/- in that case, was not required to be paid by the petitioner and modified the order of the learned ACJM, Ranchi in that case and submits that in this case also, both the courts below have committed grave illegality by imposing the condition of depositing the outstanding tax amount for release of the vehicle in question, hence, it is submitted that the prayer as prayed for in this criminal miscellaneous petition be allowed.
7. Learned Addl.P.P. appearing for the State on the other hand vehemently opposes the prayer, as prayed for in this Criminal Miscellaneous Petition and submits that Section 207 (2) of the Motor Vehicles Act, 1988 does not relate to release of the vehicle by a criminal court rather the same relates to release of vehicle by transport authority or any officer authorized in this behalf by the State Government, hence, Section 207 (2) of the Motor Vehicles Act, 1988 is not applicable to the facts of the case and in fact, the application made by the petitioner, was an application filed under Section 457 of the CrPC. It is next submitted that as admittedly the petitioner has not challenged the outstanding amount of the tax liability before the competent authority, certainly, the merits of such order cannot be agitated before learned ACJM, Ranchi, while exercising the power under Section 457 of CrPC. It is then submitted that the revisional court also rightly did not find any illegality in the said order, more so, in view of Section 22 (3) of the Jharkhand Motor Vehicles Taxation Act, 2001 which specifically mandates that as a condition precedent, the penalty and taxes, has to be deposited with the appropriate authority for release of vehicle having tax and penalty arrear. It is then 3 Cr.M.P. No. 3118 of 2022 submitted that as neither the learned ACJM, Ranchi nor the Judicial Commissioner, Ranchi has committed any illegality, therefore, this criminal miscellaneous petition being without any merit be dismissed.
8. Having heard the rival submissions made at the Bar and after carefully going through the materials available in the record, it is pertinent to mention here that as has rightly been submitted by the learned Addl. PP that the application for release of the vehicle was an application under Section 457 of CrPC, the undisputed fact remains that an amount of Rs. 3,03,329/- remains outstanding towards payment of the tax of the said bus and demand of the same was made to the petitioner by the Secretary, South Chotanagpur, Regional Transport Authority and there is no material in the record to suggest, as to why the petitioner did not challenge the demand of tax, as yet. The Jharkhand Motor Vehicles Taxation Act, 2001 does not mandate that an opportunity of being heard is to be given to the owner of a vehicle for raising a demand of tax. It is needless to mention here that there is difference between a tax and a penalty and in this case no penalty has been imposed on the petitioner and merely, a demand was raised, which has not been responded to by the petitioner. Otherwise also, learned ACJM, in an application under Section 457 of CrPC, is certainly, not expected to sit in appeal over the demand of tax by an authority in exercise of power under section 22 of the Jharkhand Motor Vehicles Taxation Act, 2001.
9. Under such circumstances, this court do not find any illegality in the said order dated 25.10.2021 passed by learned ACJM, Ranchi and the impugned order dated 27.04.2022 passed in Cr. Rev. no. 54 of 2022, when imposing the condition of payment of outstanding tax of the bus for release of the same, in terms of section 22, of the Jharkhand Motor Vehicles Taxation Act, 2001.
10. Accordingly, this Criminal Miscellaneous Petition, being without any merit is dismissed.
(Anil Kumar Choudhary, J.) High Court of Jharkhand, Ranchi Dated, the 14th October, 2024 Smita /AFR 4 Cr.M.P. No. 3118 of 2022