REVATHI SANJEEV SHETTY Vs. REGIONAL TRANSPORT OFFICER BANGALORE

JUDGEMENT

(1.) THE petitioner has called in question the order passed by the Deputy commissioner for Transport, Bangalore Division, dated 30-12-2003 in appeal No. TAX 50 of 2002, whereby the appeal filed by the petitioner challenging the order of the first respondent calling upon him to pay the tax and penalty from 1-1-1999 to 30-9-2001 in a total sum of Rs. 6,70,320/- was rejected.

(2.) THE brief facts of the case are as follows.-

(3.) THE petitioner is a transport operator and is a registered owner of the Motor Vehicle bearing Registration No. KA 01 5044 registered in the office of the first respondent. On 27-2-1999, she intimated the non-use of the vehicle in Form 30 stating therein that the Vehicle in question has been stopped for major repairs and that the said vehicle would be garaged at Southern Travels, Basheer Bagh, Hyderabad (A. P. ). The said intimation of non-use was provisionally accepted with effect from 1-3-1999. The respondent has deputed Senior Inspector of Motor vehicles along with one Inspector to go over to Hyderabad and cause non-use inspection. The Inspectors of Motor Vehicles had gone to hyderabad on 19-7-2001 visited the declared place of garage and found that the vehicle in question was not parked there. Accordingly, they have submitted a report to the respondent 1. On the basis of the said report, the first respondent has issued a show-cause notice dated 24-7-2001 to the petitioner as to why action should not be taken to revoke provisional acceptance of non-use intimation.