Andhra High Court
M.A. Khader vs The Licensing Officer, O/O … on 27 June, 2001
Bench: S Nayak, S A Reddy
JUDGMENT
S.R. Nayak, J.
1. Alleging that the petitioner plied his spare vehicle bearing registration No. APM 1060 in the place of regular bus bearing registration No. APM 1070 during the period 1.10.1990 to 21.12.1993, the respondent issued the show-cause notice on 23.5.2000 directing the petitioner to show-cause as to why the difference of tax for the period should not be collected from him. Show-cause notice reads :
“Office of the Regional Transport Officer :: MAHABUBNAGAR
R.No.4661/A3/2000Dated : 23.5.2000
SHOW-CAUSE NOTICE
Sub:- Motor Vehicles – Vehicle No. APM 1070 Stage Carriages Bus
Collection of Tax – Requested – Reg.
Ref :- Audit Para 526(1) of A.P.A.G., Hyderabad