( 1 ) THIS application by the petitioner under Article 226 of the Constitution is to quash the demand notice issued by the Licensing authority vijayawada in Rc. No. 21340/b1/69, dated 27-1-1970 for payment of Rs. 4410-00 and Rs. 2205-00 towards the balance of tax and penalty respectively, on or before 31-3-1970 for the quarter ending 30/06/1969.

( 2 ) THE material facts which lie in a short compass may be stated: The petitioners vehicle A. P. G. No. 2587 was engaged by one Sri P. Ramarao on contract to ply it from Bantumilli to Viswanathapalli temple via. Massulipatnam Avanigadda etc. The temporary permit was valid from 26-6-1969 to 27-6-1969. On 26/06/1969, the Regional Transport Officer, Flying Squad, Guntur checked the petitioners vehicle while it was proceedings to Viswanathapalli from Bantumilli. It was found to contain 64 passengers i. e. , 15 more than its capacity. It is mentioned in the check report that the contractor was taking different parties collecting fares and the driver also had no licence at that time. In that report, the signature of the contractor Ramarao also was obtained. Thereafter a show cause notice was issued by the first respondent as to w