Short Note : 1. This was a petition under Articles 226 and 227 of the Constitution of India for a writ of certiorari for quashing orders dated 2-8-1975, passed by Tax Officer, Gwalior (Regional Transport Officer, Gwalior) and the notice of demand under Rule 7 of the Madhya Pradesh Motor Vehicles (Taxation of Passengers) Rules, 1959, dated 23-7-1975. 2. The respondent in the return inter alia said that the petitioner has not deposited the amount of the assessed tax. In paragraph 12 of the return, the respondent specifically raised an objection that under section 12 of the Act, an appeal as well as a revision is provided and because the petitioner has not availed of this remedy, under section 38 of the Constitution (Forty-Second Amendment) Act, 1976, this petition is abated Held: Learned counsel for the petitioner submitted before us that he is challenging the validity of notices issued to him under rule 7 of the aforesaid rules and, therefore, section 38 of the Constitution (Forty-Second Amendment) Act, 1976, will not come in his way. We cannot accede to this submission of his because he submitted to the jurisdiction of the Tax Officer, and took part in the proceedings and when a decision has been given against him, he wants to complain regarding the notices before us. The correct remedy will be to file the appeal under section 12 of the Act and to agitate this matter before the appellate authority. 3. An appeal is provided in section 12 of the M.P. Motor Vehicles (Taxation of Passengers) Act, 1959. A revision is also provided in section 12-A and a review is also provided in section 12-B of the Act. Only because alongwith the appeal, the appellant has to deposit the amount of tax specified in notice of demand will not make the remedy onerous. 4. Therefore, we are of the opinion that under section 38 of the Constitution (Forty-Second Amendment) Act, 1976, this petition abates and we uphold the objection raised by the learned Additional Government Advocate, for the respondent and dismiss this petition as abated.