1. - The instant petition has been filed under section. 482 Criminal Penal Code against the order of learned Civil Judge (J.D.) & Judicial Magistrate, 1st Class, Pratapgarh dated 2.7.2001 in Checking Proceeding No. 655713 dated 25.6.2001. By the said order the application filed by the present petitioner-Pyarchand was disposed with the direction that if the petitioner obtains a receipt from the Transport Department after deposit of the tax due, the vehicle MPU-5159 be delivered to the petitioner.

2. The facts of the case are that the vehicle in question was seized by the Transport Department and an application was moved under section 457 Criminal Penal Code for release of the same, which was rejected by the learned trial Court as stated earlier.

3. On 17.7.2001, the learned counsel for the petitioner argued before the Court that the Transport Commissioner has not given any notice to the petitioner calling him upon to pay any amount of tax of any nature whatever nor any determination of the precise amount recoverable from him has ever been made in accordance with law and the vehicle had been seized, and therefore, the learned trial Court committed an error in directing the rel