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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 ..... ompany 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 different rates on the vehicle sold and registered within the municipal limits of Indore. This is one time payable fee by a purchaser of a vehicle at the time of sale / registration of the vehicle. Vide resolution da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 (JNNURM) has recommended for upgradation of parking facilities and the services in the city. Accordingly, the Mayor - in - Council vide Resolution No.75 dated 22.05.2012 and Resolution No.914, dated 22.03.2013 has resolved to impose the levy of one time Urban Transport and Parking Development Fee at the time of purchase of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. By impugned order, the petitioner has been directed to produce the record pertaining to sale of the vehicles. The petitioner had already charged the parking fees from the customers, which is evident from the record and the same is liable to be r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 grievance. If the petitioner did not recover or collect then, the material can be produced before the Commissioner for its satisfaction. The petitioner is required to submit the details of the purchasers who purchased the vehicles during the said period, so t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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