P JAYAPRAKASH Vs. REGIONAL TRANSPORT OFFICER

JUDGEMENT

(1.) THIS writ petition is filed seeking to quash the impugned order of the respondent in Fwpg;ghiz vz;/63206/c1/96 dated 14.11.2011 demanding tax in respect of the petitioner's vehicle TAS No.5315.

(2.) FACTS leading to the filing of the writ petition are thus:

(3.) IT is the contention of the counsel for the petitioner that the respondent has issued the impugned demand after seven years and that the authority has no power to issue such demand order according to Section 15-A of Tamil Nadu Motor Vehicle Taxation Act, 1974. The respondent ought to have seen that the vehicle did not operate on the road for the period from 12.11.1996 to 31.12.1996. Learned counsel also contended that the respondent should have taken note of the fact that the earlier demand order dated 25.11.1996 was set aside by this Court with liberty to the respondent to hold an enquiry and then pass an order.