D.P.SINGH, J. - (1.) HEARD learned counsel for the parties on I.A. No. 3515/2007, by which the learned counsel for the appellant prays for substitution of legal heirs of deceased -appellant Radha Kant, who died on 7.8.2002, namely, Binod Kumar, Dilip Kumar and Pradeep Kumar. In view of the admitted fact. the I.A. petition is allowed and the heirs of deceased appellant be substituted in his place.
(2.) HEARD learned counsel for the parties at length on the merit of this appeal. This appeal is arising out of a suit preferred by Radha Kant. father of substituted appellants, against whom a certificate Case No. 166 (DTO)/92 -93 was initiated for realisation of due tax in respect of vehicle bearing registration No. BHV 5891.
(3.) ACCORDING to the memo of appeal, Radha Kant was registered owner of the bus bearing No. BHV 5891 plying within the State of Bihar up to 30.6.89. According to the appellant, after 30.6.89 the vehicle did not ply in Bihar, however after 12 years the District Transport Officer got a notice issued' against him for realisation of taxes for a period of 14 years, which was time barred. It is further asserted that the certificate issued against him to realize Rs. 3,04,863.65 paise by way of arrear of road tax, fine, additional tax etc. were not valid and could not be realised. The appellant further pleaded that the DTO, Ranchi having full knowledge that the bus was not plying since 30.6.89 forcibly obtained a letter from him on 23.12.92 and thereafter registered a case for realization of the taxes without serving a notice under Section 7 of Public Demand Recovery Act.;