Gopal Krishan Vyas, J.-By way of filing present misc. petition under Section 482, CrPC, the petitioner has challenged the order dated 011.2005 passed by Additional Judicial Magistrate, Hanumangarh in Criminal Misc. Application No. 217/2005 as well as the order dated 111.2005 passed by Sessions Judge, Hanumangarh in Criminal Revision No. 184/2005 whereby the order passed by the Addl. Judicial Magistrate, Hanumangarh dated 011.2005 was upheld.

2. Brief facts of the case are that the petitioners bus bearing No. RJ-14-1P-6500 was seized by the Transport Department on the ground that there were dues of road tax of Rs. 11,535/-. Upon the seizure, an application under Section 457, CrPC, was filed by the petitioner for releasing the vehicle in question but the learned Additional Judicial Magistrate, Hanumangarh vide order dated 011.2005 rejected the application on the ground that there is outstanding of Rs. 11,535/-of road tax, therefore, vehicle cannot be released. Learned revisional Court vide order dated 111.2005 has also upheld the order passed by the learned trial Court.

3. It is contended by the learned Counsel for the petitioner that there was no tax due when the vehicle wa