1 2025:CGHC:24229-DB NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 5578 of 2024 Rajan Gupta S/o Ramakant Prasad Gupta Aged About 45 Years R/o Shanti Nagar Ameri Road Bilaspur District Bilaspur, C.G. ... Petitioner(s) versus 1. State of Chhattisgarh Through, The Secretary Department of Transport, Mahanadi Bhawan, Mantralaya, Atal Nagar New Raipur, District Raipur, C.G. 2. Transport Commissioner C.G. Raipur Department of Transport, Indravati Bhawan C- Block, 3rd Floor Atal Nagar, Nawa Raipur, Mantralaya, District Raipur, C.G. 3. Additional Transport Commissioner C.G. Raipur Department of Transport, Indravati Bhawan C- Block, 3rd Floor Atal Nagar, Nawa Raipur, Mantralaya, District Raipur, C.G. 4. Road Transport Officer And Taxation Officer Bilaspur, District Bilaspur, C.G. ... Respondent(s) BRIJMOHAN MORLE Digitally signed by BRIJMOHAN MORLE Date: 2025.06.16 18:25:07 +0530 2 For Petitioner : Mr. Shishir Dixit, Advocate. For Respondents/State : Mr. Shashank Thakur, Deputy Advocate General. Hon'ble Shri Ramesh Sinha, Chief Justice Hon'ble Shri Bibhu Datta Guru , Judge Order on Board Per Ramesh Sinha , Chief Justice 16.06.2025 1. Heard Mr. Shishir Dixit, learned counsel for the petitioner. Also heard Mr. Shashank Thakur, learned Deputy Advocate General, appearing for the State. 2. The present writ petition has been filed by the petitioner with the following prayers: “10.1 That the Hon’ble Court may kindly be pleased to issue an order, directing the respondent authority to amend the notification dated 04.06.2020 (Annexure P/2), 22.10.2020 (Annexure P/3), and 02.08.2022 (Annexure P/4) and grant exemption to the petitioner from payment of tax which is granted to city bus operators by issuing notification dated 19.07.2022 published on 22.07.2022 in official gazette (Annexure P/1). 10.2 That, the Hon’ble Court may kindly be pleased to call for the records for its kind perusal which relates to petitioner matter. 3 10.4 Any other relief, which this Hon’ble Court may deem fit and proper, may also be passed in favour of the petitioner.” 3. Learned counsel for the petitioner submits that the petitioner is citizen of India and he has right to avail all the remedy granted by the Constitution of India. He further submits that the petitioner is bus operator and he was plying his buses under the strength of permit granted by the transport authority. He also submits that as per decision of the State Government for providing facility of city buses to the local residence in urban area, after issuance of tender in this regard, the successful bus operators were allowed to ply their city buses within the city limit under the strength of permit of Urban Administration and Development department. 4. It is further contended by the learned counsel for the petitioner that the city bus operators were also liable to pay the tax in accordance with Motor Vehicle Taxation Rules 1989 (for short, ‘Rules of 1989’). He would submit that due to rising the Covid-19 pandemic in the country and for taking preventive measure from spreading the corona virus among the people, the department of transport has issued the orders between 19.03.2020 to 15.04.2020 whereby it was ordered that the plying of all kind of stage carriages shall be postponed. He also contended that thereafter, during the period of second lock down due to second wave of Covid-19, the plying of vehicles was also postponed during the period April 2020 to March 2022. As per above orders, the petitioner has also postponed to ply his stage carriage/passenger vehicle during aforesaid period. After, March 2022, the State Government issued the notifications dated 04.06.2020 (Annexure P/2), 22.10.2020 (Annexure P/3), and 4 02.08.2022 (Annexure P/4) whereby a scheme was framed by the State Government for payment of levy tax in one time measure. 5. Learned counsel for the petitioner states that the State Government issued the notification dated 19.07.2022 (Annexure P/1) whereby the State Government exempted the city bus operators from payment of tax during the Covid-19 Pandemic period i.e. from April 2020 to March 2022. The petitioner has under the RTI Act 2005 made an application seeking the information from the respondent No. 2 that how much number of city buses have been exempted from payment of tax as per above notification, than vide information dated 31.08.2023 it is informed that near about 40 city buses have exempted. He further states that the petitioner submits that he being a private bus operators has also faced the same difficulty from plying his buses during Covid-19 pandemic period, therefore, the State Government should has to extend the same benefit to him from payment of tax during aforesaid period which is mentioned in the notification. The petitioner submits that due to non-payment of tax the transport authority is not allowing to ply his buses as the petitioner has not deposited the tax levied against him. Since the petitioner has not paid the tax he is also not entitle to obtain fresh permit on the reason of tax due. He further submits that the petitioner is now facing great financial difficulties from all side. Firstly, he has faced economical loss due to Covid-19 pandemic when he has not ply his buses and secondly his vehicles have been stopped and he is not plying the buses due to which his source of income is also closed and thirdly now transport department is not issuing the fresh permit in his favour as there is tax due. 6. It is further submitted by the learned counsel for the petitioner that 5 not only the city bus operators had faced difficulty from plying their city buses, but the petitioner had also faced the same situation, therefore, the State Government has to extend the same benefits for the petitioner also. He also submits that when the same benefit not granted to the petitioner than petitioner preferred a writ petition bearing WPC No. 438 of 2024 before this Hon'ble Court seeking an order that the transport department shall also grant the same benefit to him. It is submitted that the learned Single Judge vide order dated 30.01.2024 while disposed off the writ petition directed the petitioner to make a representation to the respondent transport authorities, and the representation shall be decided strictly in accordance with law. Thereafter, the petitioner made a representation to the respondent authorities on 14.03.2024 & 15.03.2024 alongwith order of this Hon'ble Court dated 30.01.2024 and prayed to extend the same benefit i.e. exemption from payment of tax which is granted to city bus operator while issuing the notification Annexure P/1. 7. Learned counsel for the petitioner would submit that the respondent No. 2 has vide impugned order dated 09.05.2024 rejected the representation submitted by the petitioner mentioning that the State Government has not issued notification for exemption for 02 different categories of passenger vehicle, and therefore, same benefit cannot be granted. He further submitted that the order dated 09.05.2024 (Annexure P/10) was challenged by the petitioner by filing a writ petition bearing WPC No. 3836 of 2024 before this Hon'ble Court. The writ petition has been disposed off vide order dated 31.07.2024 permitting the petitioner to withdraw this writ petition to file appropriate proceeding in accordance with law fore redressal of the grievances. He further contended that the 6 respondent authorities are in one hand granting benefit of exemption from payment of tax to the similar situated city bus operators, but on the other hand not extending the same benefits to the petitioner, which is clear discrimination. The State Government being welfare state is duty bound to extend the government benefits to all the citizens so that they may not be discriminated. The discrimination on the part of the respondents is against the provision of Constitution of India. Hence this petition. 8. On the other hand, learned State counsel opposes the prayer made by the learned counsel for the petitioner and submits that the State of Chhattisgarh, Department of Transport, Raipur, during lock down keeping in view of the increasing infection of Corona Virus (Covid-19), has issued various notifications giving relaxation and exemption from road tax to the registered vehicles. He further stated that vide circular dated 04.06.2020, as per the provision under Section 21(1) of the Chhattisgarh Motor Vehicle Taxation Act, 1991 (for short, ‘Act of 1991’), exempted from payment of Motor Vehicle Tax to all passenger vehicles, goods vehicles, school buses, city buses and private services from payment of monthly tax for the period of the month April and May 2020 for Inter-State/All India Tourists Permit and all stage carriage vehicles. All goods carriage vehicles, school buses, city buses and private service buses had also been exempted in payment of 1/3 of the total amount of quarterly tax payable for a Quarter (April-May-June, 2020). 9. It is further contended by the learned State counsel that as a result of epidemic circumstances arising from lock down, a notification dated 24.07.2020 was issued exempting all passenger buses from payment of monthly tax for the period June, 2020. He also contended that 7 Government of Chhattisgarh, Department of during the Covid-19 period, exempted from monthly tax payable in the months of September, 2020 and October, 2020 to passenger vehicles with a condition to submit the certificate of payment of salary/allowances to the driver/conductor and helper of their passenger vehicle for the month of June to August, 2020 or must have to submit an affidavit of said payments to the concerned Taxation Authority by December, 2020. 10. Learned State would submit that by another notification dated 22.10.2020, the Government of Chhattisgarh, Department of Transport amended the Rule 11(2) and 12(2) of the Chhattisgarh Motor Vehicle Taxation Rules, 1991 (for short, ‘Rules of 1991’) substituting the words "Rupees One Hundred" in place of words "Rupees Five Hundred", it is further clarified that the amendment shall come into force with effect from the date of 1st September, 2020. Rule 11 of the Rules of 1991 provides for procedure for intimation of non-use of motor vehicle and Rule 12 provides for procedure for intimation of non-use of permit. He further submits that by the notification dated 22.10.2020, the fees for submitting the application for intimation of non-use of vehicle/permit had been reduced from Rs. 500/- to Rs. 100/-. It is also notified that to keep no operation of each vehicle covered under stage carriage permit and contract carriage permit, time limit is relaxed till 31st March of 2021. The Government of Chhattisgarh, vide notification dated 22.10.2020, extended the period from 01.10.2020 to 31.03.201 in granting rebate in amount recoverable under tax, penalty and interest under the arrangement of “One Time Settlement” to all the passenger vehicles. 11. It is further stated by the learned State counsel that during the 8 period of lock down due to Covid-19 Pandemic, vide notification dated 30.12.2020, the passengers vehicles had been exempted from submission of advance monthly tax payable for a period of March, 2021 under the Rule 11 and 12 of the Act of 1991. He also stated that vide notification dated 09.04.2021, the exemption from submission of monthly tax was extended till July, 2021. The Government of Chhattisgarh, Department of Transport, Raipur vide notification dated 27.12.2021 completely exempted from payment of quarterly tax payable for all school buses for the period from the month of July, 2020 to December, 2021. Further, vide notification dated 02.08.2022, the Government of Chhattisgarh, Department of Transport extended the period of scheme of “One Time Settlement” from April 2022 to 31st March, 2023. 12. We have heard learned counsel for the parties and perused the prayers and pleadings made in the writ petition along with the annexures annexed in this case. 13. From perusal of the reply filed by the State and annexing the document, it is evident that as a result of epidemic circumstances arising from lock down, in view of the difficulties in the operation of passenger buses, the State Government, being a welfare State, granted the above exemptions to the passenger vehicles and the petitioner himself got benefited of the exemptions and relaxation. Further, under the policy decision, vide impugned notification dated 19.07.2022, the State Government has exempted from payment of tax of quarterly tax payable from April, 2020 to March, 2022 for all City buses who faced difficulties in the regular operation, therefore, the respondent State has rightly rejected the representation of the petitioner vide order dated 09.05.2024 9 (Annexure P/10). Further, the petitioner has never submitted any application under Rule 11 and 12 of the Chhattisgarh Motor Vehicle Taxation Rules, 1991 for non-use of vehicle / permit before the competent authority. 14. In view of the above, no interference is called for by this Court in exercise of its extraordinary power under Article 226 of the Constitution of India for the relief claimed by the petitioner. 15. Accordingly, the present petition is dismissed. Sd/- Sd/- (Bibhu Datta Guru) (Ramesh Sinha) Judge Chief Justice Brijmohan