Page No.# 1/3 GAHC010098002025 2025:GAU-AS:8108 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/2593/2025 BHARAT BHUSAN GUPTA S/O- LATE SRIRAM GUPTA. R/O- CENTRAL NAMGHAR ROAD, P.O. AND P.S.- DULIAJAN, DISTRICT- DIBRUGARH, ASSAM, PIN-786602 VERSUS THE STATE OF ASSAM AND ORS REPRESENTED BY THE COMMISSIONER AND SECRETARY TO THE GOVT. OF ASSAM, TRANSPORT DEPARTMENT. 2:THE COMMISSIONER OF TRANSPORT ASSAM PARIBAHAN BHAWAN JAWAHAR NAGAR KHANAPARA GUWAHATI-22 3:THE TAXATION OFFICER/ DISTRICT TRANSPORT OFFICER TINSUKIA DISTRICT- TINSUKIA ASSA Advocate for the Petitioner : MR. A K GUPTA, MS M NIROLA,MR. R S MISHRA Advocate for the Respondent : GA, ASSAM, SC, TRANSPORT DEPARTMENT, ASSAM Page No.# 2/3 BEFORE HONOURABLE MR. JUSTICE MICHAEL ZOTHANKHUMA ORDER 18.06.2025 Heard Mr. R.S. Mishra, learned counsel for the petitioner. Also heard Ms. M.D. Borah, learned counsel for all the respondents. 2. The petitioner has prayed for setting aside the order dated 19.04.2025 issued by the respondent No.2, by which the petitioner’s request for payment of pending vehicle taxes in instalments, in respect of his vehicles bearing registration Nos.AS-23Z-5876 and AS-23Z-5867, could not be considered. 3. The petitioner’s counsel submits that the petitioner is willing to pay the motor vehicle taxes in respect of his two vehicles in 4(four) instalments. However, this Court has proposed to the petitioner’s counsel that the motor vehicle tax amounting to Rs.18,24,010/- may be paid in 2(two) instalments. The first instalment should be paid on or before 04.07.2025 and the second instalment should be made before 14.08.2025. 4. The petitioner’s counsel has obtained instructions from the petitioner and submits that the petitioner is willing to pay off his motor vehicle tax liabilities in 2(two) instalments, as proposed by this Court. 5. Ms. M.D. Borah, learned counsel for the respondents, on the other hand, submits that the petitioner’s representation for payment of motor vehicle tax in instalments, in pursuance to the order dated 11.04.2025 passed in WP(C) No.2065/2025 has already been rejected and the petitioner should pay the entire amount in 1(one) instalment. Page No.# 3/3 6. On considering the stand of the learned counsels for the parties and keeping in view the fact that the petitioner has agreed to pay the motor vehicle tax in 2(two) instalments, this Court directs the petitioner to pay Rs.10 lakhs on or before 04.07.2025, by approaching the respondent No.2 for payment of the same. The concerned NIC Office/Officer shall extend all cooperation to the Transport Department, to enable the petitioner to pay the said amount on or before 04.07.2025. In this regard, the petitioner would have to approach the respondent No.2 on or before 27.06.2025, to ascertain the modalities and the manner in which the first instalment of Rs.10 lakhs is to be paid through the concerned portal or otherwise. On payment of the first instalment of Rs.10 lakhs, which should be made on or before 04.07.2025, the respondents shall release one of the two vehicles to the petitioner, as it deems fit and proper. The release of the second vehicle will be subject to the petitioner paying the entire balance amount on or before 14.08.2025. 7. The letter dated 17.05.2025 issued by the Commissioner of Transport, which is addressed to Ms. M.D. Borah, learned Standing Counsel, Transport Department, is made a part of the record and marked as Annexure-X. 8. The writ petition is accordingly disposed of. JUDGE Comparing Assistant