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TMI Blog2018 (10) TMI 1156X X X X Extracts X X X X X X X X Extracts X X X X ..... fice and appoint Officer / employee to recover the parking fee, therefore, now the Corporation cannot compel the petitioner to deposit amount, which was not recovered. Held that:- Vide Resolution dated 22.03.2013, the Municipal Corporation has imposed the parking fee, which is one time payable by the purchasers of the vehicles at the time of purchase of the vehicle / registration of the vehicle. Vide Resolution dated 22.03.2013, if the dealers are supplying the vehicles to sub-dealers, situated out side the city of Indore, then no fee is chargeable. The Municipal Corporation has decided to setup the counter at RTO Office for those vehicles, which are coming to RTO for its registration. The parking fee is also liable to be recovered from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eby the demand of ₹ 14,42,000/- under the head of Urban Transport and Parking Development Fee (in short 'parking fee') has been made by the respondent No.2. 3. The petitioner is a Pvt. Ltd. Company incorporated under the provisions of Companies Act, 1956 and is dealing in the business of dealership / seller of four wheeler vehicles under the brand name of Hriday Auto-mobiles Pvt. Ltd. The respondent No.1 is a Commissioner of Municipal Corporation, Indore and the respondent No.2 is a Deputy Commissioner. The Municipal Corporation, Indore is a competent authority, to pass any resolution for recovery of all type of taxes and fee. In the meeting held on 28.12.2015, a resolution was passed for recovery of parking fee at differ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 and 2016 as an illegal, arbitrary and unjustified action. In compliance of the direction given by this court, the learned Commissioner vide order dated 21.03.2017, directed the petitioner to submit the details of the name of the purchaser, model and price of the vehicle sold from the year 2013- 2014 to 08.01.2016 and established that no amount under the head of parking fee has been recovered. Being aggrieved by the aforesaid order, the petitioner has approached this court. 5. After notice the respondents filed return by submitting that the Central Government through its programme called Jawaharlal Nehru National Urban Renewal Mission ( JN NURM) has recommended for upgradation of parking facilities and the services in the city. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Corporation cannot compel the petitioner to deposit amount, which was not recovered. 7. Shri Kutumbale, learned Senior counsel for the petitioner further submitted that the once the vehicle has been sold by the petitioner and the said vehicle is not the property of the dealer or seller by no means the dealer under any legal obligation to pay for the amount which has not been collected or received by him from the purchaser. Now the petitioner cannot recover the amount from the purchaser and hence, the recovery against the petitioner is wholly illegal and unjustified. 8. Per contra, Shri Aniket Naik, learned counsel for the respondents submitted that the Municipal Corporation is competent to impose the tax and fee within the area ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll deliver the motor vehicle to the purchaser without registration whether temporary or permanent. The setting up of counter at RTO Office is an additional arrangement for recovery of such tax for those who brought before the Registering Authority for registration if the dealers escaped to charge the parking fee as it is one time payable fee. If the dealer has recovered the amount then the purchaser is not liable to pay the same at the time of registration, therefore, the learned Commissioner vide order dated 21.03.2017 has rightly directed the petitioner to produce the details about the sale and the documents to establish that the parking fee has not been recovered during the said period, for which petitioner ought not to have any grievanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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