DABADE Vs. SECRETARY KSTA

JUDGEMENT

(1.) The petitioner is the registered owner of the vehicle bearing Registration No. MTL 5245 the permit of which was countersigned by the Karnataka State Transport Authority under CSB. No. 2405. The vehicle was checked on 25-11-1981 near Kagwad Police Station at 5.10 p.m. and the Authorities found that tax had not been paid from 1-10 1980. The Checking Report was prepared in the presence of the driver of the vehicle who signed on the Report. On coming to know of it, the petitioner paid the tax due from 1-10-1980 to 3142-1981 on 5-12-1981 and filed an application before the respondent on 8-2-1982 stating that he has paid the tax for the quarter ending 31 -3-1982 and for the previous period the tax had been collected at Belgaum. He therefore, requested for levying smaller penalty. Pursuant to that, the respondent levied a nominal penalty of Rs. 6,075/-- and intimated the same to the petitioner by the Endorsement dated 6-3-1982 bearing No. TAX 2/STA/MTL 5245/CSB. 2405. The said endorsement reads thus:

(2.) Sri. Gupta, learned Counsel for the petitioner, has advanced the following two contentions :

(3.) In support of the second contention, learned Counsel for the petitioner has placed reliance on two decisions of this Court in Chamundi Construction Company v. State of Mysore and Ors., 1961 Mys. L.J. 544 and in V. Narayana Reddy v. Commissioner for Transport In Mysore and Anr., 1971 (2) Mys. LJ 319. Contention No. (1) :