KATYANAMMA Vs. DEPUTY COMMISSIONER FOR TRANSPORT

JUDGEMENT

(1.) By consent of learned Counsel, this petition is treated as having been posted for hearing and I have heard them.

(2.) If the amount of tax paid for a period in respect of a motor vehicle falls short of the tax payable under the Karnataka Motor Vehicles Taxation Act, 1957 (for short 'the Act'), can such deficit be recovered by the taxing authority from the owner of such motor vehicle or the person having possession or control of it, without giving him a prior notice in the matter and an opportunity of being heard thereon, is the short point which arises for decision in this Writ Petition

(3.) The petitioner is the registered owner of a motor vehicle with Registration No. CTA 6555, a stage carriage. She received from the Taxation Authority (respondent-2) a notice dated 26-9-1986 (Annexure-A) by which she was asked to pay Rs. 11,500-00, the amount of tax fallen short of the tax payable for her vehicle under the Act. She preferred an appeal against that notice before the appellate taxation authority (respondent-1), which dismissed the appeal by its order dated 27-5-1987 (Annexure-B). She received from respondent-1 another notice dated 8-6-1987 (Annexure-C), by which the demand of tax made earlier was reiterated. It is the said notices and the appellate order which are impugned in this petition.