- (1.) This Appeal is against the judgment of the High Court of Orissa dated 8th January, 2002.
(2.) Briefly stated the facts are as follows. The Respondent is the owner of a Truck bearing No. WMK-7067. In respect of this Truck, the registration and fitness certificate had been issued and motor vehicle tax was being paid regularly. The said vehicle met with an accident on 23rd January, 1991. The Respondent gave off-road intimation as required for the period January 1991 to December, 1991. He did not, however, submit any off-road intimation for the period from January 1992 to December 1995. As the accident was severe, the fitness certificate was cancelled by the Appellant on 24th January, 1991.
(3.) The Taxing Officer-cum- Regional Transport Officer of the Appellant by his letter dated 10th January 1996 called upon the Respondent to pay a sum of Rs. 27,750/- being the tax for the period from January, 1992 to December, 1995. The Respondent preferred an Appeal, against this demand, before the Chairman, Regional Transport Authority. By an Order dated 23rd August, 1996, the appellate authority dismissed the Appeal. Revision filed by the Respondent, before the Transport Commissioner, also stood dismissed.;