DCM SHRIRAM CONSOLIDATED LTD. Vs. STATE

JUDGEMENT

(1.) ALL the writ petitions have been filed by petitioner with the grievance that despite appeals being preferred Under Section 14 of Rajasthan Motor Vehicles Taxation Act, 1951 on 17th April, 2007 against the demand notices dt. 17th March, 2007; however, the amount of tax & partial towards penalty has been deposited by the petitioner; still the appeals preferred have not been decided and are demanding rest of the penalty to be deposited and the delay in pendency of appeal is causing prejudice to the petitioner. It appears from the record that application was submitted by petitioner for waiver of penalty imposed that has been turned down by the District Transport Officer, Kota vide communication dt. 12th March, 2009 on the premise that since the amount of tax was deposited by the petitioner of all the vehicles in question on 24th March, 2007 and circular will apply to those in respect to whom the due tax was deposited on 31st March, 2009. Under these circumstances, benefit of waiver in regard to penalty cannot be extended to the petitioner.

(2.) IT has also been contended that demand notice which was served upon the petitioner impugned herein where amount of tax has been assessed is without affording a reasonable opportunity of hearing and in absence of order of assessment, notice of demand could not have been raised and the procedure adopted by the respondents in issuing demand notice is in contravention of the provisions of the Act, 1951.

(3.) ACCORDINGLY , all the writ petitions stand disposed of with the direction to the appellate authority (respondent No. 3) to decide the appeals after affording opportunity of hearing to the petitioner in accordance with law within a period of three months from the date certified copy of this order is being served in their office.