VIJAYAKUMAR MANE Vs. REGIONAL TRANSPORT OFFICER DHARWAD

JUDGEMENT

(1.) SRI. T. K. Vedamurthy, the learned Government Pleader, is directed to take notice for respondents 1 and 2.

(2.) PETITIONER claims to the registered owner of vehicle bearing registriation No. KA255656. The vehicle is hypothecated to the Karnataka State Financial Corporation (' KSFC' for short), the third respondent herein. As the petitioner committed default in paying the amounts due to the KSFC, the vehicle was seizeid by KSFC from the possession of the petitioner on 16-3-1996. Petitioner had paid to the motor vehicle tax in regard to the vehicle upto 31-3-1996. The motor vehicle tax for the period commencing from 1-4-1996 was not paid either by the petitioner or by the KSFC. The seizure of the v ehicle and non use of the vehicle as a consequence of such seizure, was not intimated to the first respondent either by the petitioner or by KSFC. It was only by a letter dated 21-5-1997, the KSFC informed the first respondent that the vehicle had been seized on 16-3-1996 and that the vehicle was still in its custody. Along with the said communication, KSFC sent an intimation of non use in Form No. 30 under Rule 34a of the Karnataka Motor Vehicles Taxation Rules, 1957 ('rules' for short ).

(3.) ON a report by the Inspector or motor vehicles about the seizure of the vehicle by KSFC, the first respondent sent a notice of demand dated 8-7-1996 (Annexure D) to KSFC in regard to the motor vehicle tax due for the period 1-4-1996 to 30-6-1996. This was followed by another notice dated 29-5-1997 to KSFC demanding Rs. 1,8 2,000/- as motor vehicle tax due from 1-4-1996 to 30-6-1997. In the meanwhile the petitioner took back possession of the vehicle from KSFC and is using it. As the tax for the period 1-4-1996 to 30-6-1997 remains unpaid, the first respondent sent a notice dated 9-12-1997 (Annexure F) to the petitioner claiming Rs. 1,82,000/- as M. V. tax for the period 1-4-1996 to 30-6-1997.