VXL INSTRUMENTS LIMITED REP. BY KARIAPPA, MANAGER, HRD AND ADMIN. Vs. JOINT COMMISSIONER FOR TRANSPORT, BANGALORE URBAN AND RURAL

JUDGEMENT

(1.) SRI Shivayogiswamy, learned Government Advocate to accept notice for the respondent and file memo of appearance within a period of four weeks from today.

(2.) THE petitioner is before this Court assailing the order dated 15.03.2010. By the said order, the Joint Commissioner for Transport (Bangalore Urban and Rural), Bangalore, who is the Appellate Authority has dismissed the appeal filed by the petitioner herein for non -compliance of the interim order by which the Appellate Authority had directed the petitioner to deposit the amount of tax as demanded at 50% in cash and has directed the petitioner to furnish bank guarantee for the balance of 50%.

(3.) IN that view of the matter, the only ground that arises for consideration in this petition is with regard to the correctness or otherwise of the order dated 15.03.2010, which is impugned in this petition. In this regard, it is to be noticed that in a pending appeal, the Appellate Authority would have the discretion to pass such interim orders insofar as the payment of the amount due. The proviso to Section 15 of the Karnataka Motor Vehicles Taxation Act, 1957 (for short the 'Act') would provide such discretion to the Appellate Authority. In the instant case, the Appellate Authority while exercising such discretion had directed the petitioner herein to deposit 50% by cash and for the remaining extent bank guarantee was ordered to be furnished. Insofar as the subsequent action of the Appellate Authority in dismissing the appeal for noncompliance of the interim order, in any event, no fault could be found with the Appellate Authority in a normal circumstance.