JUDGMENT : G.K. Misra, C.J. - The Petitioner is the owner of a truck O.R.S. 3319. He paid tax upto 30-9-1962. The tax fell due for the fourth quarter of 1962 on 1-10-1962. The challan was filed and passed on 15-10-1962 and the amount was deposited in the Treasury on 16-10-1962. The Regional Taxing Officer was of opinion that the amount was not paid within fifteen days from the due date. He accordingly imposed a penalty u/s 12-A of the Bihar and Orissa Motor Vehicles Taxation (Orissa Amendment.) Act 1962 (Orissa Act 23 of 1962). The Petitioner's case is that no intimation was given of this order imposing penalty and he came to know about it when a certificate proceeding under the Public Demands Recovery Act was taken. An appeal was filed before the prescribed authority (Deputy Inspector-General of Police) who dismissed the same without giving the Petitioner any opportunity of being heard. Against this order this writ application has been filed under Articles 226 and 227 of the Constitution. 2. Section 12-A of Orissa Act 23 of 1962, so far as relevant, runs thus: 12-A(1) without prejudice to any other liability that may be incurred under any of the provisions of this Act or the rules made thereunder the licensing officer may, on default in payment of the tax within fifteen days from the due date of payment, impose a penalty on the person liable to pay the tax, of an amount equal to, in the case of default for the first time, twice the amount of tax remaining unpaid, and in the case any subsequent default, four times such tax: Provided that no such penalty shall be imposed without giving the party concerned a reasonable opportunity of being beard. Explanation-For the purposes of this sub-section- (i) the expression "due date of payment" shall be the date on which the vehicle had started being used without the tax having been paid in accordance with the provisions of this Act; (2) Any person aggrieved by an order under Sub-section (1) may, within thirty days from the date of communication of such order, prefer an appeal before such authority and in such manner as may he prescribed and all such appeals shall be heard and disposed of in the prescribed manner. It would appear from Section 12-A(1), that the tax is payable within 15 days from the "due date of payment". It would appear from Section 12-A(1), that the tax is payable within 15 days from the "due date of payment". If it is not paid within that period, then alone there would be default. "Due date of payment", as defined in Explanation 1, shall be the date on which the vehicle had started being used without the tax having been paid (here for the fourth quarter of 1962). The vehicle started being used without the tax having been paid, with effect from 1-10-1962. That is the due date of payment. The amount was paid on 16-10-1962. 3. Law is now well settled that "the due date of payment" is to be excluded from the calculation of the aforesaid fifteen days. Padma Charan Mohapatra v. S.P. of Police Phulbani 30 C.L.T. 271. The Petitioner accordingly paid the tax within the prescribed period. There was no default. The imposition of penalty was, therefore, without jurisdiction. 4. That apart, the appellate authority when hearing the appeal should not have disposed of the appeal without giving the Petitioner an opportunity of being heard. 5. In the result the writ application is allowed with costs. The order imposing penalty is hereby quashed. The amount paid by way of penalty be refunded to the Petitioner. Hearing fee Rs. 50/- (Rupees fifty only). R.N. Misra, J. 6. I agree. Final Result : Allowed