Gujarat High Court
Akhil Gujarat Pravasi Vahan Sanchalak ... vs State Of Gujarat on 10 September, 2025
Author: Bhargav D. Karia
Bench: Bhargav D. Karia
NEUTRAL CITATION
C/SCA/1862/2016 JUDGMENT DATED: 10/09/2025
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 1862 of 2016
FOR APPROVAL AND SIGNATURE:
HONOURABLE MR. JUSTICE BHARGAV D. KARIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
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Approved for Reporting Yes No
No
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AKHIL GUJARAT PRAVASI VAHAN SANCHALAK MAHAMANDAL
Versus
STATE OF GUJARAT & ANR.
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Appearance:
MR RAMKRISHNA B DAVE(3404) for the Petitioner(s) No. 1
MR ABHISHEK JAIN, AGP for the Respondent(s) No. 1
RULE SERVED for the Respondent(s) No. 2
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CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
Date : 10/09/2025
ORAL JUDGMENT
(PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA)
1. Heard learned advocate Mr.Ramkrishna B. Dave for the petitioner and learned Assistant Government Pleader Mr.Abhishek Jain for the respondent-State.
2. By this petition under Article 226 of the Page 1 of 4 Uploaded by PALAK BRAHMBHATT(HC01391) on Mon Sep 15 2025 Downloaded on : Mon Sep 15 22:21:00 IST 2025 NEUTRAL CITATION C/SCA/1862/2016 JUDGMENT DATED: 10/09/2025 undefined Constitution of India, the petitioner- Association has prayed for the following relief:
"Your Lordship may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other writ, order or directions to grant refund of tax for the period of non use declared for more than fifteen days in a month and also levy a tax for the remaining period of the month in which the vehicle is brought for registration."
3. With regard to the prayer to issue direction to grant refund of tax for the period of non use declared for more than fifteen days in a month is concerned, the petitioner seeks permission to withdraw this petition with a liberty to file a fresh petition, whereas, so far as levy of tax for the remaining period of the month in which the vehicle is brought for registration is Page 2 of 4 Uploaded by PALAK BRAHMBHATT(HC01391) on Mon Sep 15 2025 Downloaded on : Mon Sep 15 22:21:00 IST 2025 NEUTRAL CITATION C/SCA/1862/2016 JUDGMENT DATED: 10/09/2025 undefined concerned, the grievance has been redressed by the Notification dated 31st March, 2017 by which provisio to Sub-Section (1) of Section 6 of the Gujarat Motor Vehicles Tax Act, 1958 (for short 'the Act') is inserted, which reads as under :
"Provided that where the online payment system is available, the registered owner or person who is in possession or control of a motor vehicle used or kept for use in the State shall fill up self- declaration from which shall have the similar effect of declaration specified as above."
4. Learned advocate Mr.Ramkrishna Dave for the petitioner submits that in view of the insertion of the above provisio to Section 6(1) of the Act, the grievance raised in the second limb of the prayer would not survive. Page 3 of 4 Uploaded by PALAK BRAHMBHATT(HC01391) on Mon Sep 15 2025 Downloaded on : Mon Sep 15 22:21:00 IST 2025
NEUTRAL CITATION C/SCA/1862/2016 JUDGMENT DATED: 10/09/2025 undefined
5. In view of the above, the petition is disposed of with a liberty to the petitioner to file a fresh petition, so far as the grievance of the petitioner for grant of refund of tax for the period of non use declared for than fifteen days in a month is concerned. Rule is discharged.
(BHARGAV D. KARIA, J) (PRANAV TRIVEDI,J) PALAK Page 4 of 4 Uploaded by PALAK BRAHMBHATT(HC01391) on Mon Sep 15 2025 Downloaded on : Mon Sep 15 22:21:00 IST 2025