A division bench of Calcutta High Court on Wednesday passed an interim order signalling the start of collection of the lifetime tax by the government from owners of two-wheelers in Calcutta and elsewhere in Bengal.

Chief Justice A.K. Mathur and Justice A.K. Bannerjee set aside the earlier order of Justice Pratap Kumar Roy of the same court, that had stayed till March 4 the government’s notification of payment of the lifetime tax by owners of two-wheelers by December 31, 2003.

After Wednesday’s stay order, Buddhadeb Bhattacharjee’s government is free to collect the tax, but without the fine, from so-called defaulters till the court finally disposes of the case that challenges the validity of the government notification. Chief Justice Mathur and Justice Bannerjee criticised Justice Roy for hearing the case in part during the vacation of the court and sent the matter for disposal to Justice Bhaskar Bhattacharya.

On December 31, 2003, during the Christmas vacation of the high court, a petition was filed by a group of two-wheeler owners challenging the validity of the government notification of lifetime tax by December 31 of the same year.

On the basis of the petition, vacation judge Justice Pratap Roy first stayed the notification till January 31, 2004, and fixed the matter for hearing. After the court opened, the judge heard the matter again and extended the stay order till March 4, 2004.

The government filed an appeal before the division bench against the order of Justice Roy. Moreover, it informed the court that Justice Pradipta Roy of the same court, while hearing a similar petition filed by other owners of two-wheelers, had upheld the state’s decision to collect the lifetime tax.

The division bench presided over by the chief justice on Wednesday observed that a vacation judge had the authority to pass any interim order on a matter of urgency, but it should send the matter to the regular bench for final hearing.

“The judge concerned (Justice Pratap) Roy should send the matter to the regular bench for disposal,” the bench held. The case relating to the one-time, five-year tax on four wheelers is pending before Justice Bhaskar Bhattacharya.

After the division bench’s order, the same judge will have to hear a case filed by owners of two-wheelers.