Ajit Kumar Sen Gupta, J. - (1.) The petitioner is the owner of a Bed Ford Truck bearing Police Registration No. WBL 9317. He himself is the driver of the said vehicle. The said vehicle is used as a Carrier. The case of the petitioner is that he was not able to maintain the said truck because of poor financial condition, the surrendered at the papers relating to the said truck with the Registering Authority, the Public Vehicles Department, Calcutta on 7th May 1980. The permit of the said vehicle was valid upto 14th November, 1983. The Public Vehicles Department, Calcutta issued a certificate on 7th May 1980 wherein it has been stated that the Tax token, Certificate of Registration and R.T.A receipt had been surrendered to the said authority. The said vehicle was kept in the garage of one Brindaban Sharma at Hatpukur Memari for repair since 6th August 1980 till 16th day of May 1985. The vehicle was never used as it was in a damaged condition. On 17th May 1985 while the petitioner was taking the empty vehicle on trial after repair on the road by the side of the said garage, the Motor Vehicles Inspector seized the vehicle and asked for papers which the petitioner already surrendered to the Registration Authority. The said Inspector kept the vehicle in Memari Police Station Thereafter on 20th May 1985 started a case under Sections 112, 113A, 123, 125 of the Motor Vehicles Act and Section 18(2) of Bengal Motor Vehicles Tax Act for violation of the provisions contained in Sections 3, 5, 38, 42, 46 and 94 of the Motor Vehicles Act in the court of the learned Judicial Magistrate at Burdwan. In the petition of complaint it was prayed that the vehicle may not be released until the tax and penalty are realised. The petitioner was enlarged on bail of Rs. 800/- on 3rd June 1985 by the learned S.D.J.M. Burdwan.
(2.) After the said seizure of the vehicle on 17th May 1985 a Demand Notice was issued by the Taxing Officer on 18th May 1985 demanding a sum of Rs. 25,665/- under Section 16(1) of the Motor Vehicles Tax Act.
(3.) In this application the petitioner has challenged the Demand Notice asking for tax and for release of the vehicle in question.;