(1.) THE instant writ petition has been filed for releasing the bus No. RNF 1071 and for issuing directions to the respondents not to take any coersive measures for recovery of the tax as demanded by notice dated 6.11.2000 from the petitioner.
(2.) THE facts and circumstances giving rise to this case are that one Shri Girdharilal was holding a permanent State Carriage Permit on the route Loonkaransar to Binjrawali and the petitioner purchased the said bus from him. THE same stood transferred in the name of the petitioner. When the bus was being plied, it was seized by the authorities in exercise of the powers under Sec. 207 of the Motor Vehicles Act, 1988 (for short `the Act') on the grounds that the vehicle was not having tax taken; Spe- cial Road Tax has not been paid; neither not having permit nor the fitness certificate, nor registration certificate, nor insurance policy certificate, nor certificate from the Pollution Control Board. Moreso, it had not cleared the tax. Moreso, there is a demand of tax to the tune of Rs. 31,136/- & 24,530/- from the petitioner. Hence, this petition.
(3.) ANOTHER Constitution Bench of the Hon'ble Supreme Court, in K.S. Venkataraman & Co. vs. State of Madras (7), considered the Privy Council judgment in Raleigh Investment Co. Ltd. vs. Governor General in Council (8), and held that the writ court can entertain the petition provided the order is alleged to be without jurisdiction or has been passed in flagrant violation of the principles of natural justice, or the provisions of the Act/Rules is under challenge.