HAJI MULLA RASOOL BHAI Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) THIS revision has been filed by the Motor owner Shri Haji Mulla Rasool Bhai under the proviso to sub-sec. (2) of sec. 14 of the Rajasthan Motor Vehicles Taxation Act, 1951 (hereinafter referred to as the Act), against an appellate order of the Director of Transport Rajasthan, Jaipur dated 26. 10. 1958.

(2.) THE relevants facts are that the petitioner is the motor owner and admittedly owned 12 vehicles (buses) for which recovery of tax is being made from him. It is also an admitted fact that he did not pay the tax due on these vehicles for the period under dispute. THE Taxation Officer Udaipur thereupon proceeded under sec. 13 of the Act and forwarded to the Collector, Udaipur, a certificate specifying the amount of tax due from the petitioner and requesting its recovery as if it were an arrear or land revenue. THE petitioner carried the matter in appeal before the Director of Transport. THE learned Director dismissed the appeal by his aforesaid Order and this revision has been filed against that order of the Director.