(1.) This writ petition is directed against the order dated 19th July. 2001, passed by the Regional Transport Officer, Varanasi, whereby he has directed to pay ten times of the tax due against the petitioner as penalty.
(2.) The petitioner is owner of Vehicle No. WB-03-A 6048. The Assistant Regional Transport Officer, Varanasi. seized the vehicle in question on 13th July. 2001 under Section 207 of the Motor Vehicles Act. 1988. on the ground that the petitioner was plying the vehicle without registration certificate and permit. On 19th July, 2001, the petitioner made an application to release the vehicle in question and prayed that since the vehicle of the petitioner was plying without permit, she was ready to deposit penalty as provided under (he law. "Respondent No. l, on the application of the petitioner, directed her vide impugned order dated 19th July. 2001 to pay ten times of the tax due against her and on such deposit, the vehicle shall be released.
(3.) Learned counsel for the petitioner submitted that even the vehicle is plying, without permit, it should be taken as an offence and is punishable under Section 192A of the Motor Vehicles Act, 1988 and the proceedings can be taken for violation of plying the vehicle without permit under the said provision and penalty can be imposed but the penalty under Section 10 (3) of Motor Vehicles Taxation Act. 1997, cannot be imposed for the same offence.