S. NASEER PASHA Vs. THE DEPUTY COMMISSIONER

JUDGEMENT

(1.) The petitioner herein, admittedly the owner of a stage carriage bearing Registration No. KA-07/5233 seeks writ in the nature of certiorari to quash the order dated 3-7-2013 in Taxation Appeal No. 1 of 2013-2014, Annexure-E and also the order of 2nd respondent dated 13-2-2013 vide Annexure-A. Sri S.V. Girikumar, learned AGA takes notice for respondents 1 and 2.

(2.) As the learned Counsel on both sides are ready, I have heard them.

(3.) Not in dispute is the fact that petitioner, the owner of stage carriage bearing Registration No. KA-07/5233 applied to the Regional Transport Officer for non-use of the vehicle through his intimation dated 30-4-2010. The intimation was received by the Officers concerned and the Inspector of the Motor Vehicle Department was directed to investigate who reported that the vehicle in question was not found at the declared place of garage. It was also reported that one of the conditions laid down in the notification dated 6-9-2007 issued under Section 16 of the Karnataka Motor Vehicles Taxation Act, 1957 (for short, 'the Act') that on submission of declaration about non-use, the vehicle shall not be removed from the declared place of garage without prior permission of the Registering Authority (vide Condition No. 9 of the notification) was violated and the applicant had removed the vehicle from the declared place.