1 CGHC010313592023 2026:CGHC:29684 NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPC No. 4143 of 2023 1 - Athena World School Through Principal Sanjay Kumar Sharma, S/o Chhaganlal Sharma, Aged About 47 Years, Address- G-6, National Corporation Park, G.E. Road, District Raipur (C.G.) --- Petitioner versus 1 - State of Chhattisgarh Through The Appellate Authority Cum Transport Commissioner, Chhattisgarh. Address- Office Of Office Of Appellate Authority (Transport Commissioner) Chhattisgarh, Atal Nagar, Nava Raipur (C.G.) Raipur (C.G.). 2 - Transport Department Raipur Chhattisgarh. Address- Office Of Regional Transport Officer/ Registration Authority/ Taxation Authority, Raipur (C.G.) --- Respondents WPC No. 4264 of 2023 1 - Athena World School Through Principal Sanjay Kumar Sharma, S/o. Chhaganlal Sharma, Aged About 47 Years, Address- G 6, National Corporation Park, G.E. Road Distt. Raipur (Chhattisgarh) ---Petitioner Digitally signed by RAVVA UTTEJ KUMAR RAJU 2 Versus 1 - State of Chhattisgarh Through The Appellate Authority Cum Transport Commissioner, Chhattisgarh, Address- Office Of Office Of Appellate Authority (Transport Commissioner) Chhattisgarh, Atal Nagar, Nava Raipur, (Chhattisgarh) 2 - Transport Department Raipur, Chhattisgarh, Address- Office Of Regional Transport Officer/ Registration Authority/ Taxation Authority, Raipur (Chhattisgarh) --- Respondents WPC No. 4254 of 2023 1 - Athena World School Through Principal Sanjay Kumar Sharma, S/o. Chhaganlal Sharma, Aged About 47 Years, Address- G 6, National Corporation Park, G.E.Road, Distt. Raipur (Chhattisgarh) ---Petitioner Versus 1 - State of Chhattisgarh Through The Appellate Authority Cum Transport Commissioner, Chhattisgarh, Address- Office Of Office Of Appellate Authority (Transport Commissioner) Chhattisgarh, Atal Nagar, Nava Raipur, Dist. Raipur (Chhattisgarh) 2 - Transport Department Raipur Chhattisgarh. Address- Office Of Regional Transport Officer/ Registration Authority/ Taxation Authority, Raipur (Chhattisgarh) --- Respondents WPC No. 4144 of 2023 3 1 - Athena World School Through Principal Sanjay Kumar Sharma, S/o. Chhaganlal Sharma, Aged About 47 Years, Address- G 6, National Corporation Park, G.E.Road, Distt. Raipur (Chhattisgarh) ---Petitioner Versus 1 - State of Chhattisgarh Through The Appellate Authority Cum Transport Commissioner, Chhattisgarh, Address- Office Of Office Of Appellate Authority (Transport Commissioner) Chhattisgarh, Atal Nagar, Nava Raipur, Dist. Raipur (Chhattisgarh) 2 - Transport Department Raipur, Chhattisgarh. Address- Office Of Regional Transport Officer/ Registration Authority/ Taxation Authority, Raipur (Chhattisgarh) --- Respondents WPC No. 4237 of 2023 1 - Athena World School Through Principal Sanjay Kumar Sharma, S/o Chhaganlal Sharma, Aged About 47 Years, Address G 6, National Corporation Park, G.E. Road, District : Raipur, Chhattisgarh ---Petitioner Versus 1 - State of Chhattisgarh Through The Appellate Authority Cum Transport Commissioner, Chhattisgarh. Address- Office Of Office Of Appellate Authority (Transport Commissioner) Chhattisgarh, Atal Nagar, Nava Raipur (C.G.) Raipur (C.G.) 2 - Transport Department Raipur, Chhattisgarh Address- Office Of Regional Transport Officer/ Registration Authority / Taxation Authority, Raipur (C.G.) --- Respondents (Cause title is taken from CIS Periphery.) 4 For Petitioner : Mr. Awadh Tripathi, Advocate. For State : Dr. Arham Siddiqui, P.L. Hon’ble Mr. Justice Amitendra Kishore Prasad Order on Board 14/07/2026 1. All these captioned writ petitions share a common background and involve the same issues, therefore, they were clubbed, heard together and are disposed of by this common order. 2. For the sake of convenience, Writ Petition (C) No. 4143 of 2023 is treated as the lead case for the purpose of disposing all the writ petitions. The petitioner in the said writ petition has prayed for the following reliefs :- “10.1 That, this Hon’ble Court may kindly allow the petition and quash the order dated 27.06.2023 (Annexure P/1) & 11.11.2022 (Annexure P/5) in the interest of justice and direct the respondent to pass appropriate order in the interest of justice. 10.2 Any other relief which deemed fit and proper may also be issued looking to the facts and circumstances of the case and looking to the interest of the petitioner.” 3. Learned counsel for the State submits that the present petition is not maintainable as, although the petitioner has preferred an appeal under Section 20, he failed to deposit the requisite tax and penalty amounts as mandated under the statute. Consequently, the appellate authority declined to entertain the appeal and dismissed the same on the ground of non-compliance with the statutory requirement. 5 4. At this stage, learned counsel for the petitioner submits that the petitioner may be granted liberty to approach the appellate authority afresh upon depositing the tax and penalty amounts by way of a fixed deposit, if permissible in law. It is further prayed that the appellate authority be directed to entertain and decide the appeal on merits without being influenced by the delay occasioned in approaching the appellate authority. 5. Learned State counsel submits that, since the petitioner has been prosecuting the present petition before this Court since the year 2023 assailing the impugned order, and has now expressed his willingness to deposit the tax and penalty amounts by way of a fixed deposit, if permissible in law, the State has no objection if the matter is remanded to the appellate authority for consideration of the appeal on merits. It is further submitted that the appellate authority may examine the petitioner's grievance that the vehicle in question was being operated as a school bus, whereas the tax and penalty have been levied by treating it as a transport bus, and thereafter pass an appropriate order strictly in accordance with law. 6. Heard learned counsel for the parties and perused the material available on record. 7. Having considered the submissions advanced by learned counsel for the parties, this Court is of the opinion that the ends of justice would be served by remanding the matter back to the appellate authority for adjudication on merits. Accordingly, the appellate 6 authority is directed to entertain and decide the petitioner's appeal on merits, subject to the petitioner depositing the tax and penalty amounts by way of a fixed deposit, in accordance with law. The appellate authority shall decide the appeal independently and without being influenced by any observations made in the present proceedings, as this Court has not expressed any opinion on the merits of the case. The petitioner is directed to appear before the concerned authority within 30 days from the date of receipt of a copy of this order, and the concerned authority shall make endeavour to decide the appeal expeditiously, preferably within a further period of 60 days. 8. With this observation and direction, the batch of petitions stands disposed of. Sd/- (Amitendra Kishore Prasad) Judge U.K. Raju