P NAGARAJ Vs. ASST RTO BANGALORE

JUDGEMENT

(1.) The background facts giving rise to this writ petition can be stated briefly :-

(2.) On 16th November, 1979, the RTO issued a notice calling upon the petitioner to pay tax in respect of the vehicle for the period from the November 1, 1977 to January 31, 1979. The reason for that demand was that the petitioner has not complied with the conditions upon which the non-use of the vehicle was intimated to the RTO. He was called upon to pay in all Rs. 21,450 as tax due for the said period.

(3.) The petitioner appealed against the said demand notice. But the appellate authority has dismissed the appeal. It was held that the petitioner was liable to pay the tax for operating the vehicle contrary to the conditions of the intimation of its non-use. The petitioner has now moved this Court for relief under Art. 227 of the Constitution.