(1.) In this Appeal by the State, the order of the Learned Single Judge passed in Writ Petition No. 5395 of 1980 is called in question.
(2.) A few facts which are necessary for the disposal of the appeal are as follows :--Respondent is the owner of vehicle bearing registration No. APC 4699 Admittedly, as on the date. when a case was lodged before the Magistrate it was not covered by any permit. The respondent, however, Intimated the non use of the vehicle in question for the period from 1-11-1977 to 31-12-1978 inasmuch as according to the respondent, the vehicle was surrendered along with the documents.
(3.) The undisputed fact further discloses that on 2-6-1978, the vehicle was found plying with full complements when it was shopped by a Motor Vehicle Inspector. Therefore, the authorities prosecuted the respondent before the Magistrate. The Learned Magistrate, having found the respondent guilty under Section 12, convicted him and imposed a penalty, of Rs. 4.290/-, an amount equivalent to tax payable for the quarter.