Page No.# 1/6 GAHC010175112023 2025:GAU-AS:11193 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/4778/2023 PRABHA CHOUDHURY W/O- SRI SANTOSH KUMAR CHOUDHURY, R/O- BIJAY NAGAR, DIST. KAMRUP, ASSAM, PIN- 781122. VERSUS THE STATE OF ASSAM AND 3 ORS REPRESENTED BY THE COMMISSIONER SECRETARY OF TRANSPORT, ASSAM, PARIVAHAN BHAWAN JAWAHAR NAGAR, KHANAPARA-22 2:DISTRICT TRANSPORT OFFICERS KAMRUP (R AND L) BETKUCHI GUWAHATI ASSAM PIN- 781034 3:THE SECRETARY AND REGISTRAR ASSAM INFORMATION COMMISSIONER SILPA GRAM ROAD PUNJABARI GUWAHATI-37 4:THE UNION OF INDIA REPRESENTED BY THE MINISTRY OF ROADS TRANSPORT AND HIGHWAYS (MORTH) M.V.L SECTION TRANSPORT BHAWAN 1 PARLIAMENT STREET NEW DELHI - 11000 Page No.# 2/6 B E F O R E HON’BLE MR. JUSTICE DEVASHIS BARUAH Advocates for the petitioner(s) :Mr. S Sharma Advocates for the respondent(s) :Ms. MD Bora Standing Counsel, Transport Ms. K Phukan CGC Date of hearing & judgment :20.08.2025 JUDGMENT & ORDER(ORAL) Heard Mr. S Sharma, the learned counsel appearing on behalf of the petitioner. Ms. MD Borah, the learned Standing Counsel, Transport Department appears on behalf of the respondent Nos.1 and 2. Ms. K Phukan, the learned CGC who appears on behalf of the respondent No.4. 2. The petitioner herein had approached this Court challenging the actions of the respondent authorities in not allowing the petitioner's application dated 22.12.2020, whereby she had submitted the Form-H for seeking exemption of taxes. 3. This Court, vide a detailed order dated 11.08.2025, duly took into consideration Section 9 of the Assam Motor Vehicles Taxation Act, 1936 and had opined that the owner of any motor vehicle in respect of which tax or installment of tax had been paid, if wishes to withdraw the said motor vehicle from use for the whole of the period in respect of which the tax or any installment of tax is again payable, the owner of the vehicle in lieu of paying Page No.# 3/6 such tax, surrender to the licensing officer his/her current license relating to the said motor vehicle and shall thereupon be exempt from liability to pay tax or installment of tax in respect to the said period. 4. This Court further, while taking into account Rule 32 of the Assam Motor Vehicles Taxation Rules, 1936, further observed that such exemption from taxes would be permitted for such period as mentioned in Form-H. 5. It is also relevant to take note of that in the order dated 11.08.2025, this Court had directed the Transport Department to produce the records relating to the petitioner's vehicle today. 6. Ms. MD Borah, the learned counsel appearing on behalf of the Transport Department has produced the records. 7. From a perusal of the records, it is seen that the petitioner had submitted an application in Form-H seeking exemption from payment of tax up till 31.12.2021. It is pertinent to observe that on account of the fitness certificate not being provided, the respondent authorities in the Transport Department did not provide the Form-H to the petitioner, though at that relevant point of time, the Circulars of the Ministry of Road Transport & Highways dated 24.08.2020 and 26.03.2021 were holding the field. 8. Under such circumstances, the question of insisting on the fitness certificate at that relevant point of time by the Transport Department of the Government of Assam for issuance of the Form-H cannot be said to be tenable. 9. This Court further finds it apposite to observe that the petitioner herein had Page No.# 4/6 duly complied with the requirement in terms with Section 9 of the Assam Motor Vehicles Taxation Act, 1936, as well as Rule 32 of the Assam Motor Vehicles Taxation Rules, 1936, while submitting the application seeking Form-H on 02.12.2020, and as such, the petitioner is entitled to grant of exemption from payment of tax till 31.12.2021. 10. Another very relevant aspect of the matter is the Assam Motor Vehicles Taxation (Amendment) Act, 2015 (for short, the Amending Act of 2015) which was notified on 30.09.2015. Clause 4 (a) and (b) of Schedule-II have relevance and the same are reproduced hereinunder: “4. (a) Every Registered owner of a Transport (Commercial) vehicle not covered by one-time tax, while withdrawing the vehicle from use by submitting From-'H' to get temporary exemption of Taxes, shall have to deposit a sum of Rs. 50/- as application fee. (b) In the event of failure on the part of the registered owner of a vehicle to apply within due time for extension of From-'H' already submitted, the registering authority may extend the From -'H' on application of the registered owner for further period after realizing a fine of Rs. 5/- per day of default.” 11. From a perusal of the above-quoted provisions, it would be seen that every registered owner of a transport (commercial) vehicle not covered by one-time tax, while withdrawing the vehicle from use by submitting Form-H to get temporary exemption, shall have to deposit a sum of 50/- as application fee. The records reveal that the petitioner duly submitted the said amount of Rs. 50/- as the application fee. Page No.# 5/6 Sub-clause (b) of Clause 4 further stipulates that in the event of failure on the part of the registered owner of a vehicle to apply within time for extension of Form-H already submitted, the registering authority may extend the Form-H on application of the registered owner for a further period after realizing a fine of Rs. 5/- per day of default. 12. As in the Form-H application so submitted by the petitioner, the petitioner only sought for an exemption up till 31.12.2021, and there was admittedly no extension application filed, it is the opinion of this Court that if the petitioner seeks an exemption of payment of the tax during the period from 01.01.2022 till date or such other period, the petitioner is required to submit an application for extension by following the mandate of Clause 4(b) of Schedule II of the Amending Act of 2015. 13. Accordingly, the instant petition, therefore, stands disposed of with the following observations and directions: (i). The petitioner herein, having complied with the provisions of Section 9 of the Assam Motor Vehicles Taxation Act, 1936, as well as Rule 32 of the Assam Motor Vehicles Taxation Rules, 1936, would be exempted from payment of tax with effect from 22.12.2020 till 31.12.2021. (ii). The petitioner herein, if she seeks exemption from payment of tax for the period on or after 01.01.2022 to such other period, the petitioner is required to comply in terms with Clause 4(b) of the Amending Act of 2015 as quoted hereinabove. (iii). Liberty is given to the petitioner to file such application, if so advised. Page No.# 6/6 (iv). The competent authority shall consider such application, if so filed in accordance with law. 14. With the above directions, the instant writ petition stands disposed of. 15. The record which were produced by Ms. MD Borah are returned back during the course of the hearing. JUDGE Comparing Assistant