- (1.) The only prayer of the counsel for the petitioner is that in respect of the tax demand of Rs. 1,38,111/- with regard to Bus No. RJ-18PA-1334 the petitioner seeks indulgence of payment of the said demand in 10 equal monthly instalments with reference to Rule 33(3) of the Rajasthan Motor Vehicle Taxation Rules, 1951 (hereinafter 'the Rules of 1951'). Mr. V.D Gathala, counsel for the respondents states that he has no objection to the amount of tax due and payable in ten equal monthly instalments. He however submits that the amount of tax due will be computed with further interest upto the date of seizure and the respondents be required to submit ten post dt. cheques for amounts as directed by the department.
(2.) Mr. D.D. Khandelwal, counsel for the petitioner has no objection on payment of tax as due at the date of the demand with further interest thereon till the date of seizure of the vehicle. In view of the submissions of the counsel for the parties, this petition is disposed of as under: "1. That the amount of tax due calculated by the department within a period of three days from today, on bus No. RJ-18PA-1334 will be paid in 10 equal monthly instalments; 2. That the petitioner would deposit ten post dt. cheques for amounts as directed by the department, the first payable on 6.11.2014 and thereafter on the 6th of each of the nine following month, the last being payable on 6.9.2015; 3. That in the event of any cheque bouncing, the respondents would be entitled to seize bus No. RJ-18PA-1334 on account of default in payment of tax due; 4. That the petitioner shall not be entitled to sell or mortgage the said vehicle until the payment of the entire outstanding due amount of tax; 5. That bouncing of any post dt. cheque will result, aside of with a criminal case under Sec. 138 of the Negotiable Instruments Act, in contempt of the order of this Court; 6. That on the deposit of the cheques in issue, the seized Bus No. RJ-18PA-1334 shall be released within a period of 48 hours thereafter (excluding any public holiday).";