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
undefined
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
==========================================================
Approved for Reporting Yes No
No
==========================================================
AKHIL GUJARAT PRAVASI VAHAN SANCHALAK MAHAMANDAL
Versus
STATE OF GUJARAT & ANR.
==========================================================
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
==========================================================
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
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
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.
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
