A.H. Joshi, J.

1. Heard both sides.

2. Perused the record. Petitioner has argued the case. Considering that the petitioner is appearing in person, we have heard the petition at quite length and have read every paper contained in the paper book.

3. In the midst of hearing, we had noticed that the annexures to the petition were not arranged in proper sequence. Therefore, it was difficult to understand the case. This court had guided the petitioner as to the usefulness of proper arrangement of annexures. Thereafter the petitioner sought leave to re-arrange the annexures. Leave to rearrange the annexures in date sequence and place on record fresh synopsis, index, etc. was granted. The petitioner had complied with this exercise and thereafter we have continued with the hearing of the petition.

4. Petitioner is resident of Jalna and is owner of motor vehicle No. MH-21/6123, which is registered as a public transport passenger contract carriage Bus. It is allowed to carry in it one driver, cleaner and 37 passengers i.e. total 39 persons. This bus is to run and hence the Bus owner has to apply for permit to run as contract carriage bus.

5. Petitioner’s Bus is used on road for business whenever a special contract for Transport is available and is entered. Thereafter petitioner has to apply to the Transport authority by furnishing list of passengers and has to pay the tax and thereupon he gets a permit.

6. According to the petitioner:-

(a) The flying squad of R.T.O., Nasik found the petitioner’s bus on 8.9.2006 at 14.05 hours at Sinnar in District Nasik, on Nasik to Gargoti Road. The Bus was carrying 24 passengers who were students of a college from Nasik Road.

(b) The Inspector of the Regional Transport Office concerned conducted inspection of the Bus. The Inspector of Flying Squad has issued to the driver a check memo on the spot, copy whereof is at page 20. The results of inspection were notified in the memo.

(c) The Inspector concerned has detained the bus at S.T. Workshop at Sinnar, because R.C.book and Tax book showing payment of tax and permit were not with the driver, apart from various other defects including want of permit and payment of tax.

(d) The amount of tax for quarter commencing from 1.8.2006 to 31.10.2006, to the tune of Rs.5087/-and interest of Rs. 204/-thereon is paid by the petitioner on 11.9.2006 in the office of Dy.R.T.O., Jalna. Copy of receipt towards payment of this amount is at page 24 of the petition.

(e) It is also seen that the petitioner has paid tax on permit between 11.9.2006 to 24.9.2006 at Jalna on 11.9.2006 for journey between Jalna and Dwarka with list of passengers from Jalna.

(f) Thereafter the petitioner had tendered the receipt above referred at Page 24 to the detaining authority. The authority was not satisfied with the payment of tax by the petitioner deposited on 11.9.2006 at Jalna.

(g) According to the said authority, it was a case where the vehicle was found on road, with passengers and was without payment of due tax and the bus was run with various other illegalities and without permit.

(h) The inspecting authority had lodged prosecution as well insisted on the petitioner for payment of one month’s tax afresh.

(i) The petitioner has paid the tax amount of Rs.17,020/-to R.T.O. Nasik under receipt dated 14.9.2006, copy whereof is at Page 29 of the paper book. Thereafter the bus was released.

(j) Petitioner and the Driver were prosecuted in the court of Judicial Magistrate, First Class, Nasik. They have pleaded guilty and were sentenced to pay fine and they have paid the fine amount.

(k) Petitioner issued to R.T.O. Nasik a notice dated 4.10.2006 under Section 80 of the Civil Procedure Code and demanded refund and compensation.

(l) R.T.O. Nasik refuted the demand and illegality, relying on Circular issued by the Transport Commissioner which is dated 6.7.2003 kept at Page 37 of record.

(m) The Transport Commissioner’s Circular, dated 6.6.2003 provides inter alia that a motor vehicle, b