RAJENDRA SINGH CHHABRA Vs. STATE OF M P

JUDGEMENT

(1.) PETITIONER in this writ petition is challenging the seizure of vehicle as well as the Order (P-8) passed by the Taxation Officer imposing the liability of payment of tax of Rs. 65,000/- for M. P. portion of permit.

(2.) PETITIONER has assailed the seizure as well as the order passed by the Taxation Officer on two grounds, firstly that seizure itself is bad in law, even if the vehicle was not carrying any of the documents it was not open to make seizure. Opportunity ought to have been granted to produce the documents. The second ground of challenge is with respect to the order (P-8) passed by the Taxation Officer. It is submitted that the order (P-8) has been passed without granting an opportunity of hearing, thus, order (P-8) deserves to be quashed and petitioner should not be relegated to alternative remedy of filing an appeal in the facts of the case.

(3.) A return has been filed by respondents. It is contended that order (P-8) has been passed rightly, petitioner has to make the payment of the tax of the M. P. portion, the seizure was rightly made as no documents were carried by the vehicle in question at the time when the checking was made, thus, seizure is justified.