D/L 10 v. The State of West Bengal & Ors.

request was made by the learned counsel for an adjournment. However, the concerned authority rejected the same illegally and proceeded to conduct the hearing on 3rd February, 2026 and rejected the same in violation of principle of nature justice. 2

3. Learned counsel for the petitioner further submits that in the earlier petition being WPA 21006 of 2025 titled as Abhishek Kumar Vs. State of West Bengal & Ors., the Co-ordinate Bench of this Court vide order dated 11th December, 2025 specifically directed the authorities to consider the representation dated 24th June, 2025 and pass a reasoned order in accordance with law upon affording opportunity of hearing to the petitioner. Learned counsel also submits that the Co-ordinate Bench of this Court had directed to consider and probe into the sufficiency of the “registration certificate” of a vehicle newly registered before imposing fine and / or penalty by reckoning a period of 17 weeks retrospectively the date of interception. Learned counsel submits that the authorities have miserably failed to comply with the order of the Co-ordinate Bench of this Court. Learned counsel submits that the petitioner would be satisfy if the matter is remanded back hearing after giving an opportunity of being heard to the petitioner.

4. Learned counsel for the State has opposed the submissions and submits that in order 3 dated 3rd February, 2026, it is specifically mentioned that the petitioner appeared in person and he was given patient and fair hearing during which he reiterated his submissions. Learned counsel submits that all the submissions were duly considered. Learned counsel for the State has further submitted that as per Government order no. 11480(38)-WT/3M/119/89 11th September, 1989, it was clarified that in case an order passed by the RTO or ARTO or SDO the Taxing Officer, the appellate authority shall be District Magistrate. Learned counsel submits that, therefore, there is an efficacious remedy available with the petitioner to challenge the impugned order.

5. Learned counsel for the petitioner submits that the notification being relied upon by the learned counsel the State is an Administrative order and is not applicable to the present set of facts.

6. The Court has considered the submission. The Court considers is no substance in the contention of the learned counsel for the petitioner. Perusal of the impugned order indicates that sufficient 4 opportunity was given to the petitioner of making his submissions. The matter cannot be remanded back only because the learned counsel was not present.

7. Furthermore, Section 9 of the West Bengal Motor Vehicles Tax Act, 1979, provides as under: “9. Appeal.-(1) Any person aggrieved by any order made by a Taxing Officer under this Act may appeal against the order to such appellate authority, manner, within such time and on payment of such fees as may be prescribed. (2) Any such appeal shall be heard and decided by the appellate authority in such manner as may be prescribed and the decision of the appellate authority on such appeal shall be final : Provided that no appeal shall be decided without giving opportunity of being heard.” appellant

8. The notification / Government order being relied upon by the State is reproduced as under : “10. No. 11480(38)-WT/3M-119/89 dated 11th September, 1989 A query was raised by R.T.O., Jalpaiguri in the meeting held at Siliguri on 28.8.89 the Appellate Authority under regarding section 9 of the WBMV Tax Act, 1979. The following clarifications were being used :- (1) That the Appellate Authority under section 9 of the said Act shall be as follows :- (i) Where the Taxing Officer is RTO or ARTO or SDO, the Appellate Authority shall be District Magistrate. (ii) Where the Taxing Officer is the PVD (Tax) at PVD Calcutta, the Appellate Authority shall be Director, PVD, Calcutta (2) An appeal under section 9 shall be preferred in the form of memorandum in duplicate, one copy of which shall bear the court fee of Rs. 25/- setting forth concisely the grounds of objection to the order of the Taxing Officer and shall be accompanied by a certified copy of the order appealed against. 5 (3) When an appeal is preferred, a notice shall be issued to the Authority against whose order the appeal is preferred. (4) The Appellate Authority after giving an opportunity to the parties to be heard and after such enquiry, if any, as it may deem necessary, may confirm, vary or set aside the order from which the appeal is preferred or make any amendment consequential or incidental thereto or that may be just and proper and shall make an order accordingly. (5) The court fee referred to above shall not be refundable. (6) Certified copy of any order of the Taxing Officer shall be issued normally within 7(seven) days from the date on which the requisitions are furnished, on receipt of the funds calculated at the rate of Rs. 50/- for the first page and Rs. 10/- for each additional page of such document. In urgent cases for which urgent fees at double the above rate will have to be paid, certified copies shall be issued within 3 (three) working days from the date on which the requisitions are made. (7) An appeal shall be preferred from the Appellate Authority within 30 (thirty) days to the date of issue of the order appealed against. Sd/- Sumantra Choudhury Joint Secy. To the Govt. Of West Bengal.

9. The Government order has merely clarified the appellate authority in terms of Section 9 of the WBMVT Act, 1979. The Court considers that since there is an equal efficacious remedy available with petitioner, the petitioner should avail the same.

10. The appellate authority shall decide the appeal independently without influenced by the order of this Court.

11. With above discussions made hereinabove, the present petition stands disposed of. 6

12. All parties shall act on the basis of the server copy of this order duly downloaded from the official website of this Court. (Dinesh Kumar Sharma, J.)