BUNDELKHAND TRAVELS CHHATARPUR Vs. STATE OF M P

JUDGEMENT

(1.) By this petition under Article 226 of the Constitution the petitioner challenges the demand of additional tax made by the demand notices Annexures B -1, B -2 and B -3. Notice for admission of this petition was issued to the respondents. Return has been filed. With the consent of the learned counsel for the parties, the petition is heard on merits.

(2.) THE petitioner is operating a stage carriage under temporary permit granted to him under the Motor Vehicles Act. The demand of additional tax is under section 3 -A (1) of the Madhya Pradesh Motor Vehicles Taxation Act, 1947, as amended by the M.P. Motor Vehicles Taxation (Amendment) Act, 1978.

(3.) THE petition is allowed. The impugned demand notices are quashed. There will be no order as to costs this petition.