AVNEESH JHINGAN, J.

1. This petition has been filed for quashing a Challan dated 27.05.2017 (Annexure P-7) and for release of the vehicle impounded by the respondents.

2. The respondents are the State of Haryana; Transport Commissioner, Haryana and the Challaning Officer of the State Transport Authority, Charkhi Dadri.

3. The petitioner is the owner of a tourist bus bearing registration No. RJ-01-PA/1673. He provides transport services for carriage of passengers. The bus was checked on 27.05.2017 at Rohad (Haryana). Finding that the bus was plying in the State of Haryana without payment of motor vehicle tax, respondent No. 3 issued the challan and impounded the vehicle.

4. The grievance raised in the present petition is that the penalty has been imposed in the Challan itself without providing any opportunity of hearing.

5. Before proceeding further, we may quote Sections 2 (1) (a), (c), (j) (k), 3, 4, 9, 10, 13, 15, 18 and 22 of the Haryana Motor Vehicles Taxation Act, 2016 (for short "the Act") in so far as they are relevant:-

2. (1) In this Act, unless the context otherwise requires:-

(a) “appellate authority” means an authority constituted by the State Government, by notifica