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Judgment
S. Sunil Dutt Yadav, J
Petitioner has sought for issuance of writ of certiorari to quash the impugned notice dated 10.01.2022 at Annexure-B passed by respondent No.2.
Petitioner submits that he is the owner of vehicle bearing No.KA-01-MT-0979 registered on 20.12.2018 and that he had paid lifetime tax as is reflected in the registration card at Annexure-A. It is further submitted that though the vehicle was purchased in the year 2018, notice came to be issued calling upon the petitioner to furnish proof supporting payment of tax as per the notice at Annexure-B on 10.01.2022.
Various contentions have been raised by the petitioner including that notice has been issued after unreasonable period of time.
Learned Additional Government Advocate submits that there is an enquiry regarding certain discrepancies relating to payment of tax during the relevant period of time. However, it is submitted that order would be passed pursuant to the notice after affording opportunity to the petitioner to put forth his case and the apprehension of the petitioner regarding precipitative steps is unfounded as any steps would be taken only after order passed pursuant to the notice at Annexure-B.
Taking note of the stand of the learned Additional Government Advocate and also noticing that Annexure-B is only a notice and that proceedings would be proceeded with after giving an opportunity to the petitioner, it would not be appropriate to intervene at this stage while making it clear that contentions of the petitioner are kept open.
Petitioner to appear before the Authorities without further notice on 02.03.2022.
In light of the discussions made above, petition is disposed off.