( 1 ) THIS is a petition under Article 226 of the Constitution of India challenging the seizure of the vehicle of the petitioner as per seizure memo dated 25-2-1999.

( 2 ) THE petitioner is owner of passenger Bus No. M. P.-12-2931. On 25-2-1999 it was seized by respondent No. 3, the Transport Sub-Inspector and it was kept at Harda Police Station. The petitioner was not having any permit to ply this bus on Harda-Khandwa route. The demand notice dated 18-3-1999 (Annexure P-1) was served upon the petitioner to pay Rs. 56000/- as tax and Rs. 3300/- as compounding fee. This notice was issued by respondent No. 2 Taxation Authority. The petitioner submitted his reply (Annexure P-2) on 24-3-1999.

( 3 ) THE petitioner's case is that the above mentioned bus is a spare vehicle. It was lying idle near civil hospital, Harda on 25-2-1999. There was no passenger in the bus. No seizure memo was prepared as required by the rules. The petitioner was not given any notice for assessment of tax. The seizure of the vehicle is illegal.

( 4 ) THE respondents' case is that the petitioner was plying the bus on Harda-Khandwa route on 25-2-1999. There were passengers in the bus. The seizure mem