Calcutta HC Directs Motor Vehicle Taxing Officer to consider Tax Exemption application within Four Week [Read Order]

Calcutta Highcourt - Motor Vehicle Taxing Officer - Tax Exemption - Income tax - taxscan

The Single bench of Calcutta High court recently directed the Motor vehicle taxing officer to consider tax exemption applications within four weeks.

Petitioner Sankos Tea Garden engaged in production and manufacture of tea .The petitioner operated 22 numbers of vehicles of different nature like tractors, leaf trailers and water tankers exclusively for the purpose of plantation inside the tea garden. The petitioner prayed for exemption of road tax by a letter from the Taxing Officer, Department of Motor Vehicles. The application was not replied to, the petitioner. Therefore the petitioner filed a writ petition before Calcutta High Court.

  On behalf of the petitioner advocates Kunaljit Bhattacharjeer, Alok  Sah  Panchali Deb Sarkar are appeared

 Petitioner counsels submitthe  notification No. 1780-WT dated 14th February, 1992 which stipulates the guidelines on the basis of which exemption of paying taxes shall be granted.

 Hirak Barman, Momenur Rahman advocates appeared for the states

Counsel for the state observed that since appropriate authority for taking a decision in this regard has already been approached by the petitioner, such authority must take decision on the petitioner’s application upon giving an opportunity to the petitioner of hearing within a specific period of time.

 After considering the submissions of both parties the single bench of

 Justice Bibek Chaudhuri allowed the appeal filed by the petitioner and “directed to give an opportunity to the petitioner of hearing on the question of exemption of tax in relation to the application filed by the petitioner”

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