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2014 (1) TMI 48

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..... e additional tax - there was absolutely no information in the surrender application qua the lost/stolen. No first information report lodged in that regard has been disclosed even in this petition in respect of the theft of the permit - appellate authority has provided that under Section 12 (6) of Act, 1997, it is still open to the assessee to seek refund of the tax provided the conditions mentione .....

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..... f passenger tax for the period between 1st April, 2002 to 31st December, 2005 along with additional tax for the period between 1st February, 2002 to 31st October, 2005 had been raised. Petitioner challenged the said demand by filing an appeal under Section 18 of Act, 1997 before the appellate authority being appeal no. 121 of 2006 on the ground that the vehicle of the petitioner had become unusa .....

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..... d that the petitioner had never surrendered her permit and therefore, the surrender application by the petitioner had not been accepted to be valid so as to entitle her to avoid the payment of passenger tax and the additional tax. Challenging the orders impugned, learned counsel for the petitioner submitted that permit of the petitioner had been stolen and that the petitioner had brought the sai .....

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