1 2025:CGHC:37576 NAFR HIGH COURT of CHHATTISGARH AT BILASPUR WPC No. 4721 of 2021 Royal Travells Through Partner Sayyad Anwar Ali, S/o Sayyad Ahmad Ali, Aged About 52 Years, R/o office Shop No. 3, Pagariya Complex, New Bus Stand Pandri, Raipur District Raipur Chhattisgarh. ... Petitioner versus 1 - State of Chhattisgarh Through Department of Transport, New Mantralaya New Raipur Chhattisgarh. 2 - Taxation Authority Regional Transport office, Raipur Chhattisgarh. ... Respondent(s) For Petitioner : Mr. Anshul Ranjan Shrivastava, Advocate For State : Mr. Sanjeev Agrawal, Panel Lawyer Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 31/07/2025 1. The petition has filed this petition seeking the following relief(s):- “10.1. That the Hon’ble Court may kindly be pleased to call for the entire records from the respondents No.1 & 2. 10.2 That, it is respectfully, prayed that this Hon'ble Court may kindly be pleased to issue writ of mandamus and kindly direct the respondent no. 2 to 2 decide the representation dated 02/03/2021 of the petitioner. 10.3 That, it is respectfully, prayed that this Hon'ble Court may kindly be pleased to direct the respondent no. 02 to adjust the penalty amount of Rs. 105174/- (One Lack Five Thousand One Hundred Seventy Four Rs) in petitioner's monthly tax. 10.4 Any other relief which the Hon'ble Court may deems fit and proper may also be granted in favour of the petitioner.” 2. The petitioner is engaged in transportation on the strength of a permit granted by the competent authority. He contends that on 21.03.2020 (Annexure P-1), the Joint Transport Commissioner, Raipur issued a letter regarding the stoppage of public bus services to prevent the spread of Coronavirus (Covid-19). He further submits that respondent No.2 has assessed outstanding tax and penalty to the tune of ₹14,81,574/- for the Covid-19 period, despite the suspension of transport services during the said period by the Joint Transport Commissioner. He seek permission of this Court to make a fresh representation before respondent No.2 for waiver of the tax and in turn, the respondent authorities may be directed to consider and decide the same expeditiously. 3. On the other hand, learned State counsel would oppose the submission made by counsel for the petitioner. 4. Heard learned counsel for the parties and perused the documents. 3 5. Taking into consideration the limited prayer made by learned counsel for the petitioner, the petitioner is permitted to make a representation before respondent No.2 within a period of 30 days from today and in turn, the authority concerned is directed to consider and decide the said representation strictly in accordance with law, keeping in mind the letter dated 21.03.2020 issued by the Joint Transport Commissioner, Raipur, within a further period of 60 days from the date of receipt of representation. 6. With the aforesaid observation and direction, the writ petition is disposed of at the admission stage itself. Sd/- Rakesh Mohan Pandey JUDGE Nadim