- (1.) BY this writ petition, the petitioner has challenged the notice of demand dated 15.12.2000 (Annexure -P/9) and order dated 27.07.2001 (Annexure -P/10) passed by respondent No.2 for depositing the tax computed for the period from 01.07.2000 to 31.12.2000.
(2.) BRIEF facts of the case are that the petitioner was holding a permit issued by the Transport Authority to ply the Bus No.RJ27/P2047 on Bhinder -Salumber Route. On 19.09.2000, the Motor Vehicle Sub -Inspector, Udaipur had submitted a report to respondent No.2 informing him that the Bus No.RJ27/P2047 is not plying on the route since June, 2000. The respondent No.2 forwarded the aforesaid report to the Regional Transport Officer, Udaipur for taking action against the petitioner under section 86 of the Motor Vehicles Act, 1988 (for short 'the Act of 1988' hereinafter). On 25.09.2000, the District Transport Officer, Udaipur issued a notice under section 86 of the Act of 1988 to the petitioner to show cause why the permit issued to him be not cancelled on account of non -plying of the vehicle. On 2001, the petitioner moved an application before the respondent No.2 informing him that the vehicle in question is not plying on the route since June, 2000 on account of some repairing works and now he wants to operate it, so, necessary inquiry in this regard be made. On the direction given by the respondent No.2, the Moror Vehicles Inspector submitted his inquiry report on 13.2001 and reported that the vehicle in question is lying in good condition in Bhairav Stone Suppliers, Kanod Road, Bhindar from last two months. After receiving the said report from the Motor Vehicles Inspector, the respondent No.2 issued a letter to the petitioner on 16.2001 and directed him to operate the vehicle immediately, otherwise, action would be taken against him. 3. In the meantime, the respondent No.2 issued a Notice of Demand dated 15.12.2000 to the petitioner, while demanding the tax computed for the period from 07.2000 to 31.12.2000. In response thereof, the petitioner submitted a representation before the respondent No.2 and prayed that since the Bus No.RJ27/P2047 was not in operation from June, 2000 to 21.2001, the petitioner may be exempted from paying the tax for the said period. The respondent No.2, vide order dated 27.07.2001, has decided the representation of the petitioner, while observing that the petitioner has failed to comply with the provisions of Rajasthan Motor Vehicles Taxation Act, 1951 (for short 'the Act of 1951' hereinafter) and the Rajasthan Motor Vehicles Taxation Rules, 1951 (for short 'the Rules of 1951' hereinafter) and, therefore, he is not entitled for any exemption, and the representation dated 05.02.2001, preferred by the petitioner, has been rejected.
(3.) BEING aggrieved with the order dated 27.07.2001 and the Notice of Demand dated 15.12.2000, the petitioner has preferred this writ petition.;