M/S.Utility Transport Company v. R.T.O.,Chandikhole
Case brief
What is this about?
In this writ petition regarding MV tax penalty, the Court applied settled law that penalty cannot be imposed without a show-cause notice. The Court directed the respondent to accept the tax but also to issue a show-cause notice before imposing any penalty.
What did the court decide?
Direction to respondent to accept petitioner's MV tax; further direction to issue a show-cause notice regarding penalty liability.