S. P. KHARE, J. ( 1 ) THIS is a petition under Article 226 of the Constitution of India challenging the seizure of the vehicle of the petitioner as per seizure memo dated 25-2-1999. ( 2 ) THE petitioner is owner of passenger Bus No. M. P.-12-2931. On 25-2-1999 it was seized by respondent No. 3, the Transport Sub-Inspector and it was kept at Harda Police Station. The petitioner was not having any permit to ply this bus on Harda-Khandwa route. The demand notice dated 18-3-1999 (Annexure P-1) was served upon the petitioner to pay Rs. 56000/- as tax and Rs. 3300/- as compounding fee. This notice was issued by respondent No. 2 Taxation Authority. The petitioner submitted his reply (Annexure P-2) on 24-3-1999. ( 3 ) THE petitioner's case is that the above mentioned bus is a spare vehicle. It was lying idle near civil hospital, Harda on 25-2-1999. There was no passenger in the bus. No seizure memo was prepared as required by the rules. The petitioner was not given any notice for assessment of tax. The seizure of the vehicle is illegal. ( 4 ) THE respondents' case is that the petitioner was plying the bus on Harda-Khandwa route on 25-2-1999. There were passengers in the bus. The seizure memo was prepared as per rules. The bus was seized under Section 16 (3) of the M. P. Motoryan Karadhan Adhiniyam, 1991 (hereinafter to be referred to as the Act ). It is stated that Section 86 has been wrongly mentioned in the demand notice (Annexure P-1 ). That is a typing error. The petitioner appeared on 18-3-1999 and after hearing him an order for the recovery of the tax was passed. The tax has been levied under Section 3 read with Entry IV (g) of the First Schedule to the Act. According to this Entry a public service vehicle plying without permit is liable to pay tax at the rate of Rs. 1000/- per seat per month in accordance with entire registered seating capacity if the vehicle is permitted to carry passengers exceeding 29. The order passed by the Taxation Authority is appealable under Section 20 (b) of the Act and therefore, this petition is not maintainable. ( 5 ) THE arguments of learned counsel for both the sides were heard. 1000/- per seat per month in accordance with entire registered seating capacity if the vehicle is permitted to carry passengers exceeding 29. The order passed by the Taxation Authority is appealable under Section 20 (b) of the Act and therefore, this petition is not maintainable. ( 5 ) THE arguments of learned counsel for both the sides were heard. It is not disputed that the petitioner was not having a permit as per Section 66 (1) of the Motor Vehicles Act, 1988 to ply the bus on Harda-Khandwa route on the date it was seized. ( 6 ) AS per the Scheme of the Act the tax in the normal course is payable in advance. According to Section 3 a tax shall be levied on every motor vehicle used or kept for use in the State at the rate specified in the First Schedule. As per Section 4 (2) a transport vehicle of which the certificate of registration is current shall, for the purpose of this Act, be presumed to have been in use or kept for use, notwithstanding the expiry of the certificate of fitness in case of transport vehicle. Section 8 requires every owner to file a declaration with the taxation authority and after the receipt of such declaration the tax is determined. Rule 5 of the Motoryan Karadhan Rules, 1991 framed in exercise of the powers conferred by Section 24 of the Act provides that the declaration shall be in Form B for a transport vehicle. A perusal of Form B appended to the Rules shows that the owner of the vehicle has to give the particulars of permit held by him in that Form. Thus the terminus a quo, the point of beginning, for determination of the tax under the Act is the filing of the declaration under Section 8 of the Act and the condition precedent for doing so is the valid permit under Section 66 (1) of the Motor Vehicles Act, 1988. In the absence of this permit the normal procedure for assessment and payment of the tax in advance for a transport vehicle breaks down. ( 7 ) ENTRY IV (g) in the First Schedule provides for levy of tax on "motor vehicle plying without permit". That is the extraordinary mode of taxation. There is in-built penalty. In the absence of this permit the normal procedure for assessment and payment of the tax in advance for a transport vehicle breaks down. ( 7 ) ENTRY IV (g) in the First Schedule provides for levy of tax on "motor vehicle plying without permit". That is the extraordinary mode of taxation. There is in-built penalty. Explanation (1) appended to the Schedule provides that the number of passengers which a vehicle is permitted to carry shall in the case of a motor vehicle plying for hire or reward without permit be the maximum number of persons or passengers which the vehicle may be permitted to carry, if a permit was granted. That means the tax in such a case is payable in accordance with the entire registered capacity irrespective of the number of passengers in the vehicle. ( 8 ) SECTION 8 (4) of the Act provides that where the owner fails to file a declaration required under sub-section (1) or (2) the taxation authority may, on the basis of information available with him and after giving to the owner an opportunity of being heard, by an order in writing determine the amount of tax payable by such owner suo motu and intimate the same to him in such form and within such time as may be prescribed. Section 15 provides for service of demand notice by the taxation authority. ( 9 ) SECTION 16 lays down the power of entry, seizure and detention of motor vehicles in case of non-payment of tax. Sub-sections (3) and (4) of Section 16 are as under : (3) The Taxation Authority or any officer authorised by the State Government in this behalf may if it he has reason to believe that a motor vehicle has been or is being used without payment of tax, penalty or interest due, seize and detain such motor vehicle and for this purpose take or cause to be taken any step as may be considered proper for the temporary safe custody of such motor vehicle and for the realisation of tax due. (4) Where a motor vehicle has been seized and detained under sub-section (3), the owner or the person incharge of such vehicle may apply to the Taxation Authority or any officer authorised in this behalf by the State Government together with the relevant documents for the release of the vehicle and if such authority or officer after verification of such documents, is satisfied that no amount of tax is due in respect of that vehicle, may by an order in writing release such vehicle. " ( 10 ) RULE 17 of the Rules is relevant in this context and that is as under :-"17. Procedure for seizure and detention of motor vehicle in case of non-payment of tax- (The memorandum of seizure and the order of seizure and detention of motor vehicle under sub-section (3) of Section 16 of the Act shall be made in Form U-1 and U-2 respectively, and copies thereof shall be served on the persons from whose possession or control such motor vehicle has been seized and detained ). (2) The motor vehicle seized and detained shall be kept in safe custody at the nearest Police Station or at any other place at the discretion of the officer seizing the motor vehicle or the Taxation Authority. (3) The vehicle detained shall be released by the officer or the Taxation Authority seizing it on payment of tax, penalty and interest due. " ( 11 ) THE conjoint reading of Sections 8 (4), 15 and 16 of the Act and Rule 17 of the Rules goes to show that the seizure and detention of the vehicle shall continue until the tax on the vehicle which was found plying without permit is paid. There is no provision for release of the vehicle without payment of tax as per Entry IV (g) of the First Schedule. That is in tune with the original intendment according to which the tax must be paid in advance before the vehicle is brought on the road. The Taxation Authority has to determine the tax quickly as per Section 8 (4) after hearing the owner and serve the demand notice on him. The attitude of the owner should also not be to delay the proceedings as the vehicle is under detention. During this process the Taxation Authority will also decide the disputed questions of fact raised by the owner. The attitude of the owner should also not be to delay the proceedings as the vehicle is under detention. During this process the Taxation Authority will also decide the disputed questions of fact raised by the owner. There is a provision for appeal to the prescribed authority (the Transport Commissioner ). ( 12 ) THE Scheme and the provisions of the Act were considered in the two Division Bench decisions of this Court. The first is Mahendra Arora v. Transport Commissioner, AIR 1993 Madh Pra 29 in which it has been held that when a Public Service Vehicle is found plying for hire or reward and is used actually for transport of passengers, but without a valid permit issued in accordance with law authorising it to engage in that trade, the owner of the vehicle shall be liable to pay tax in terms of item (g) of Entry IV of the First Schedule. It has been observed that for avoiding a seizure under Section 16 (3) of the Act twin conditions of obtaining a permit and advance payment of tax contemplated under the Act are to be satisfied. The legal requirement is, first there shall be a permit duly obtained and then particulars of that duly filled in the declaration while tendering payment. It has been further stated that it is obvious that "for the realisation of tax due" seizure and detention can be made under Section 16 (3) as that is its object and purpose and tax levied and payable in terms of sub-item (g) is also "tax due". The seizure must be in conformity with the provisions of the Act and the Rules. ( 13 ) THE other decision of the Division Bench is Naveen v. State of M. P. , 1994 MPLJ 681 . It has been held in this case that the taxable event is the use of a vehicle as a public service vehicle. The satisfaction is that of the Taxation Authority. Such satisfaction is implicit in the act of enquiry leading to (seizure) assessment. It has been further held that Section 16 of the Act enables the petitioner to approach the authority and satisfy it with the records or otherwise that there has been no non-payment of tax due. Section 20 provides for an appeal to the Appellate Authority, subject of course to the condition the tax should be cleared. It has been further held that Section 16 of the Act enables the petitioner to approach the authority and satisfy it with the records or otherwise that there has been no non-payment of tax due. Section 20 provides for an appeal to the Appellate Authority, subject of course to the condition the tax should be cleared. The Appellate Authority has jurisdiction as well as a duty to go into the contentions raised by an appellant and arrive at a proper and correct decision on the basis of the material available before it. This appears to be an effective, efficacious and alternative remedy. The disputed questions of fact arising in the case cannot be determined in exercise of extraordinary jurisdiction under Article 226 of the Constitution of India. ( 14 ) IN this case the record of the Taxation Authority has been produced. The seizure memo was prepared as required by law. A list of passengers was prepared. The seizure was reported to the Taxation Authority. There is an application dated 5-3-1999 of the petitioner. There is an order dated 18-3-1999 of the Taxation Authority. The tax levied appears to be according to law. At least there is no apparent illegality requiring interference by this Court. ( 15 ) THIS petition is dismissed. The petitioner will be free to file an appeal under Section 20 of the Act before the Prescribed Authority within one month of the date of this order. The Appellate Authority shall decide the appeal uninfluenced by any observation on facts of the case in this petition. Petition dismissed. .