Judgment:
O R D E R
1. Heard the learned counsel appearing for the petitioner, as well as the learned counsel appearing on behalf of the respondents.
2.The main contention of the learned counsel appearing on behalf of the petitioner is that the impugned Demand Notice, dated 20.02.2012, had been issued by the third respondent, without giving an opportunity of hearing to the petitioner.
3.The learned counsel appearing on behalf of the respondents had submitted that the impugned Demand Notice, dated 20.02.2012, had been issued, based on the enquiry made by the third respondent. However, he had admitted that a prior notice had not been issued to the petitioner and that no opportunity of hearing had been given to the petitioner, to put forth his case.
4.In such circumstances, the impugned Demand Notice, dated 20.02.2012, is set aside. However, it is made clear that it would be open to the third respondent to initiate appropriate action against the petitioner, under Section 18-A of the Tamil Nadu Motor Vehicles Taxation Act, 1974, by following the procedures established by law and after giving an opportunity of personal hearing to the petitioner. The affidavit filed by the petitioner, dated 08.03.2012, is permitted to be withdrawn.
5.The writ petition is ordered accordingly. No costs. Consequently, connected Miscellaneous Petition is closed. 14.03.2012