GARGO MOTORS Vs. STATE OF ASSAM

JUDGEMENT

(1.) The writ jurisdiction of this Court has been sought to be invoked by the petitioner by questioning the legality and correctness of a demand notice dtd. 5/8/2017 issued by the District Transport Officer, Dibrugarh (hereinafter the DTO) by which a demand has been made for payment of Rs.44,00,800.00 (Rupees Forty Four Lakhs and Eight Hundred) as arrears of Registration Tax against four numbers of vehicles. As per the petitioners, the impugned demand notice is not at all specific, inconsistent and has been issued without any sanction of law.

(2.) I have heard Shri S. Dutta, learned Senior Counsel assisted by Ms. P. Das, learned counsel for the petitioner. I have also heard Ms. MD Bora, learned Standing Counsel, Transport Department.

(3.) Before going to the issue which has arisen for determination in this case, it would be convenient to state the facts of the case in brief.