Birendra Prasad vs State Of Jharkhand And Others

Anubha Rawat Choudhary, J

Learned counsel for the petitioner is present.

Learned counsel for the petitioner submits that for the same vehicle, two parallel proceedings have been initiated for recovery of tax dues. He submits that the financer had re-possessed the vehicle and therefore the petitioner had filed an objection before the certificate officer vide Annexure-3. The Certificate Officer passed various orders calling for information from the District Transport Officer, but no information was received and ultimately the impugned order was passed asking the petitioner to pay the amount by stating that the vehicle stands in the name of the petitioner.

The learned counsel submits that he is absolutely clueless as to how for realization of the almost overlapping period and with regards to the same vehicle , another proceeding against the financer was also instituted.

The Certificate case instituted against the petitioner was numbered as 3/RT/GTS/2011-12 before the respondent No. 3 and so far as the Certificate case against the financer is concerned, it was numbered as 157/RT/11-12 before the Certificate Officer, Dhalbhum, Jamshedpur. He submits that the certificate case instituted against the petitioner was instituted at Ghatshila and so far as certificate case against the financer is concerned, it was instituted at Dhalbhum, Jamshedpur.

In view of the aforesaid submissions advanced by the learned counsel for the petitioner, the counsel for the State is directed to produce the records of both the aforesaid certificate cases. He shall also seek instruction from the Authorities who had filed the certificate cases against the financer and the petitioner as to how and under what circumstances two parallel cases have been instituted for the purposes of realization of tax for almost overlapping period.

The learned counsel for the State Mr. Ashwini Bhushan submits that he does not have a copy of the brief.

Office is directed to provide a soft copy of the entire records of the case to the learned counsel for the respondents Mr. Ashwini Bhushan at his e.mail.id. [email protected].

The counter affidavit in view of the aforesaid be filed by 08.02.2023 and the records of both the certificate cases be also produced.

Post this case on 09.02.2023.