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2009 DIGILAW 983 (MAD)

V. Chitra v. The Motor Vehicles Inspector Taxation Section, Pondicherry & Another

2009-04-03

M.JAICHANDREN

body2009
Judgment :- 1. This Writ Petition has been filed praying for the issuance of a Writ of Certiorari to call for the records relating to the proceedings of the first respondent No.636/TD/2003, dated 10.09.2003, issued in respect of the petitioners vehicle No.TAI 729 and to quash the same. 2. It has been stated that the petitioner is holding a goods carriage permit issued by the second respondent in respect of his vehicle No.TAI 729, under section 81 of the Motor Vehicles Act. While so, the first respondent has issued the impugned proceedings, dated 10.09.2003, demanding the payment of Rs.13,800/-, as arrears of bilateral tax due to be paid by the petitioner. The main ground raised by the petitioner is that the impugned demand notice, dated 10.09.2003, had been issued by the first respondent without giving the petitioner an opportunity to represent his case. Therefore, the learned counsel for the petitioner had submitted that it would suffice if the demand notice, dated 10.09.2003, is set aside and a fresh demand notice is issued, with regard to the payment of bilateral tax arrears by the petitioner, if any, after giving the petitioner a reasonable opportunity to represent his case. 3. Learned counsels for the respondents have no objection for this Court passing such an order. 4. In view of the submissions made by the learned counsel for the petitioner, as well as the respondents, the impugned proceedings, dated 10.09.2003, issued by the first respondent, is set aside permitting the first respondent to issue a fresh demand notice to the petitioner, regarding the bilateral tax arrears payable by the petitioner, if any, after giving a reasonable opportunity to the petitioner to put forth his case. 5. The Writ Petition is ordered accordingly. No costs. Consequently, connected Miscellaneous Petition is closed.