Full Judgment
Suhas Chandra Sen, J.
1. No affidavit-in-opposition has been filed in this case. The grievance of the petitioner is that tax under West Bengal Motor Vehicles Tax Act, 1979 has to be paid for the year and also in advance Under Section 4 of the Act. The respondents have no authority to realise tax for more than one year in advance. The respondents however, compelled to pay the tax for the period from 1.12.89 to 30.11.2004 that is to say 15 years in advance. The petitioners have stated that they have paid the amount otherwise they will be liable to penalty. Under these circumstances there will be a writ of Mandamus commanding them to realise tax strictly in accordance with provisions of Sections 3 and 4 of the West Bengal Motor Vehicles Tax Act, 1979 and to refund to vehicle owners sums realised in excess of the rate in Schedule and penalty realised from them.
2. The respondents are directed to refund the monies realised by way of tax for the period beyond 1st April, 1992 within a period of four weeks from the date of communication of this order.
3. Let a Xerox copy of this order duly countersigned by the Deputy Registrar (Court) be given to the learned Counsel appearing for the petition on usual terms.