COMMISSIONER TRANSPORT CUM CHAIRMAN Vs. TAPAN KUAMR BISWAS

JUDGEMENT

(1.) This Appeal is against the judgment of the High Court of Orissa dated 8th January, 2002.

(2.) Briefly stated the facts are as follows.

(3.) The Taxing Officer-cum- Regional Transport Officer of the Appellant by his letter dated 10th January 1996 called upon the Respondent to pay a sum of Rs. 27,750/- being the tax for the period from January, 1992 to December, 1995. The Respondent preferred an Appeal, against this demand, before the Chairman, Regional Transport Authority. By an Order dated 23rd August, 1996, the appellate authority dismissed the Appeal. Revision filed by the Respondent, before the Transport Commissioner, also stood dismissed.