G V APPANNA Vs. R T O BELGAUM

JUDGEMENT

(1.) In this petition the petitioner has challenged the legality and correctness of the notice of demand, a true copy of which is produced at Annexure-B to the petition and the order passed by the 2nd respondent Deputy Commissioner of Transport, Belgaum Division, Belgaum in appeal against the said demand notice The demand notice purports to be a demand for arrears of Motor Vehicles Tax for the period 1-1-1974 to 30-9-1974 and is for a sum of Rs. 1560/- The appellate order in pugned at Annexure-C is a consequence of the remand order passed by this Court in W.P. 6631 of 1978.

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

(3.) The 2nd respondent-Deputy Commissioner has considered the argument advanced by the Counsel for the petitioner before him and he by a detailed order has come to the conclusion that the 1st respondent had the necessary authority and jurisdiction to issue the demand notice in accordance with the provisions contained in sub-sec. (2) of Sec. S of the Act.