M SAVUTHAN Vs. REGIONAL TRANSPORT OFFICER SALEM

JUDGEMENT

(1.) THIS petition is filed seeking for a writ of certiorari, calling for the records of the respondent in R. No. 74322/c-4/98, dated 30. 09. 2002, and quash the same.

(2.) IT is submitted by the petitioner that he is the owner of the vehicle bearing Registration No. TCS 2383, which was covered by the goods carriage permit issued by the respondent and which was valid upto 12. 10. 1990. However, the said vehicle was not used on road since 1987, as it had developed major repairs. The petitioner had also stated that the vehicle in question had been purchased under a Hire purchase agreement entered into with the Tamil Nadu Industries Investment Corporation Limited, Dharmapuri. Since the petitioner could not repay the dues, the vehicle had been seized on 01. 01. 1987 and it was under the custody of the Tamil Nadu Industries Investment Corporation Limited, Dharmapuri, till 12. 10. 1990. However, the vehicle had been detained in the Suramangalam Police Station from 13. 10. 1990 to 15. 02. 2002. While so, the petitioner had made an application for the issuance of the tax clearance certificate for the vehicle. The respondent instead of issuing the tax clearance certificate had issued a demand notice, directing the petitioner to pay the tax arrears of Rs. 48,240/- for the period from 01. 09. 1987 to 12. 10. 1990. The petitioner has filed the present writ petition, challenging the demand notice, dated 30. 09. 2002, issued by the respondent in R. No. 74322/c-4/98, stating that it could not be issued by the respondent after five years from the date when the amount became due, as it is barred by limitation as provided under Section 15-A of the Tamil Nadu Motor Vehicles Taxation Act, 1974. Further, the impugned notice had been challenged on the ground that no personal hearing had been given to the petitioner before the impugned notice had been issued.

(3.) THE learned counsel appearing on behalf of the petitioner had relied on a decision of this Court made in T. R. Varadarajan Vs. The Regional Transport Officer, Virudhunagar (2004 (2) CTC 351), wherein it had been held that a demand for payment of tax made after a period of five years to which the tax relates, without issuing prior notice and without conducting an enquiry, was in violation of Section 15-A of the Tamil Nadu Motor Vehicles Taxation Act, 1974.