Rajasthan High Court – Jodhpur
Liyakat Ali vs State Of Rajasthan … on 3 July, 2025
[2025:RJ-JD:28662-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 11964/2025
Liyakat Ali son of Mohammed Khan, aged about 29 years,
resident of Sherani Abad, Chhoti-Khatu, Block Chhoti-Khatu,
District Didwana-Kuchaman (Rajasthan).
----Petitioner
Versus
1. State of Rajasthan, through the Secretary, Transport and
Road Safety Department Government of Rajasthan
Secretariat, Jaipur, Rajasthan.
2. Joint Secretary, Transport and Road Safety Department
Government of Rajasthan Secretariat, Jaipur, Rajasthan.
3. Regional Transport Officer (RTO), through District
Transport Officer (DTO), Nagaur District, RICCO Industrial
Area, Nagaur, Rajasthan.
----Respondents
For Petitioner(s) : Mr. Sukh Ram Didel with
Mr. Jitendra Choudhary and
Mr. Akshay Rajpurohit, Advocates
For Respondent(s) : Mr. Sajjan Singh Rathore, AAG with
Mr. Yuvraj Singh Rathore, Advocate
HON'BLE MR. JUSTICE SHREE CHANDRASHEKHAR
HON’BLE MR. JUSTICE SANDEEP SHAH
Order
03/07/2025
This writ petition seeks to challenge the notification dated
10th July 2024. The petitioner has made further prayers (i) for
restraining the respondent-State authorities from applying the
provisions of the notification dated 10th July 2024 retrospectively,
(ii) to apply the exemptions and tax rates which were applicable
prior to the notification dated 10 th July 2024 and (iii) for a
(Downloaded on 08/07/2025 at 09:34:57 PM)
[2025:RJ-JD:28662-DB] (2 of 3) [CW-11964/2025]
direction to the State authorities to temporarily register his
vehicle.
2. Mr. S. S. Rathore, the learned Additional Advocate General
brings to the notice of the Court an order passed by a co-ordinate
Bench in D. B. Civil Writ Petition No.18673 of 2024 titled
“Mohammad Ali v. State of Rajasthan & Ors.” to apprise this Court
that a similar controversy which is sought to be raised in the
present writ petition has been decided by this Court against the
vehicle owner.
3. In the order dated 13th November 2024 passed in D. B. Civil
Writ Petition No.18673 of 2024, the co-ordinate Bench of this
Court dealt with the submission made by the vehicle owner to
challenge the notification dated 10th July 2024 in the following
manner :-
“5. The rates of one time road tax were revised with effect from
10.07.2024 upon issuance of notification in exercise of powers
conferred under Section 4(b)(i) of the Rajasthan Motor Vehicles
Taxation Act, 1951 and in super-cession of previous notification
issued by the Department on 10.07.2024, as amended from time to
time. The notification annexed with the petition clearly shows that it
came into force with immediate effect. That means in all matters of
registration which includes re-registration as well, the rate of tax
would be those which are notified under the notification issued on
that day.
6. The argument that for the purposes of applicability of the rates of
tax, it is not the date of registration, but the date on which the NOC
was obtained for re-registration would apply, is not supported from
any of the provisions of the Rajasthan Motors Vehicles Taxation Act,
1951.
7. The provisions of Section 50 of the Motor Vehicles Act, 1988
cannot be pressed into service, as that lays down the procedure
with regard to transfer of the ownership of the vehicle and does not
deal with the taxation of the Motor Vehicles. The aspect with regard
to taxation is dealt with under the Rajasthan Motor Vehicles
Taxation Act, 1951.
(Downloaded on 08/07/2025 at 09:34:57 PM)
[2025:RJ-JD:28662-DB] (3 of 3) [CW-11964/2025]
8. Therefore, the submission of learned counsel for the petitioner
that the rates of tax applicable on the date of NOC would be
applicable and not the date on which the vehicle is registered/re-
registered, cannot be accepted.”
4. Having regard to the aforesaid legal position decided in D. B.
Civil Writ Petition No.18673 of 2024, we are not inclined to
entertain the present writ petition and, accordingly, D. B. Civil Writ
Petition No. 11964 of 2025 is dismissed.
(SANDEEP SHAH),J (SHREE CHANDRASHEKHAR),J
19-mohit/-
(Downloaded on 08/07/2025 at 09:34:57 PM)
Powered by TCPDF (www.tcpdf.org)
[ad_1]
Source link