(1.) The petitioner has filed the present writ petition seeking for setting aside of the order passed by first respondent Authority dtd. 6/5/2023 in Appeal No.1/2023 at Annexure-'M', whereby the appeal has been dismissed due to failure to deposit in light of the Proviso to Sec. 15(2)(b) of the Karnataka Motor Vehicle Taxation Act, 1957 ('KMVT Act' for short) which stipulates deposit at the time of the appeal.
(2.) The limited facts for the purpose of disposal of this petition is that the petitioner was the owner of Vehicle bearing No.KA-09-9192 with respect to which the R.T.O. had granted permit. It is further noticed that there are certain recovery proceedings. The petitioner had filed an appeal, which however came to be rejected on the ground of non-compliance of Sec. 15(1)(b) of KMVT Act. Sec. 15 of the KMVT Act, 1957 reads as follows:-
(3.) It is not in dispute that the deposit in terms of Sec. 15(2)(a) of KMVT Act has been paid, however, it is submitted that the appeal has been dismissed taking note of Sec. 15(2)(b) of KMVT Act.