M/S.Utility Transport Company v. R.T.O.,Chandikhole
Case brief
What is this about?
Petitioner challenged penalty imposed without show-cause notice regarding rejected MV tax. Court relied on precedent establishing penalty requires notice, directed respondent to accept MV tax, and ordered a show-cause for penalty liability.
What did the court decide?
Directive to respondent to accept MV tax from petitioner and to issue a show-cause notice for determining penalty liability subsequently.