BINOD KUMAR AGRAWAL Vs. STATE OF BIHAR

JUDGEMENT

(1.) THIS appeal is taken up for hearing along with FA No. 81/97.

(2.) HEARD learned counsel for both sides at length on the merit of this appeal.

(3.) ACCORDING to this memo of appeal, the appellant has got a vehicle bearing registration No. 6990 in his name from 10.9.80 for which he was regularly paying taxes. It is further asserted that the said vehicle was not plying in the State of Bihar after 1980 but the Certificate Officer has directed him to pay taxes along with penalty and additional taxes for a period of more than 12 years, which is apparently time barred. The appellant has raised the plea of validity of such an order claiming therein that during this period the said vehicle has been registered at Keonjhar in the State of Orissa after paying taxes.