The petitioner is the registered owner of a stage carriage vehicle bearing registration No.KL-8/K 1629 and is aggrieved by Ext.P2 order, passed by the 1st respondent, dismissing an appeal that was filed by the petitioner against an order demanding motor vehicle tax for the period from 01.07.1998 to 30.09.1998 at the rate applicable to stage carriages. The grievance of the petitioner in the writ petition is that the appeal was rejected by the 1st respondent, without notice to the petitioner and without hearing him in the matter.
I have heard the learned Government Pleader appearing on behalf of the respondents. Insofar as the averments of the petitioner, that Ext.P2 order was passed without hearing him, is not controverted through any counter affidavit filed by the respondents, I feel that Ext.P2 order cannot be legally sustained. Accordingly, I quash Ext.P2 and direct the 1st respondent to hear the appeal and pass fresh orders in the matter, after affording the petitioner an W.P.(C).NO.2683 OF 1999 2 opportunity of hearing. The 1st respondent shall pass fresh orders, as directed, within a period of three months from the date of receipt of a copy of this judgment.
A.K.JAYASANKARAN NAMBIAR JUDGE mns W.P.(C).NO.2683 OF 1999 3