PREM CHAND GOEL Vs. THE STATE OF ORISSA

JUDGEMENT

(1.) THE Petitioner is the owner of a truck O.R.S. 3319. He paid tax upto 30 -9 -1962. The tax fell due for the fourth quarter of 1962 on 1 -10 -1962. The challan was filed and passed on 15 -10 -1962 and the amount was deposited in the Treasury on 16 -10 -1962. The Regional Taxing Officer was of opinion that the amount was not paid within fifteen days from the due date. He accordingly imposed a penalty under Section 12 -A of the Bihar and Orissa Motor Vehicles Taxation (Orissa Amendment.) Act 1962 (Orissa Act 23 of 1962). The Petitioner's case is that no intimation was given of this order imposing penalty and he came to know about it when a certificate proceeding under the Public Demands Recovery Act was taken. An appeal was filed before the prescribed authority (Deputy Inspector -General of Police) who dismissed the same without giving the Petitioner any opportunity of being heard. Against this order this writ application has been filed under Articles 226 and 227 of the Constitution.

(2.) SECTION 12 -A of Orissa Act 23 of 1962, so far as relevant, runs thus:

(3.) THAT apart, the appellate authority when hearing the appeal should not have disposed of the appeal without giving the Petitioner an opportunity of being heard.