1. This Writ Petition has come up for preliminary hearing today. Sri C.V. Kumar, Govt. Pleader to take notice for the respondents.
By consent of the learned counsel on both sides, this writ petition is treated as having been posted for hearing and I have heard them.

2. The petitioner who is a registered owner of the Stage carriage vehicle bearing registration No. MYN. 4457 has sought quashing of: -
(a) The demand notice dated 29-3-1993 issued by the Regional Transport Officer, Mandya, to the effect of getting the seized vehicle released on payment of tax which was found due for the relevant period commencing from 1-1-1993 to 31-3-1993 when the vehicle was seized;
(b) And also the order dated 24-5-1993 passed by the Deputy Commissioner for Transport Mysore in Appeal No. DCT. MYS. TAX. APL. 4/93-94 wherein the appellate authority confirmed the order of the Regional Transport Officer, Mandya.
Further the petitioner has sought necessary directions to be issued to the Transport authorities to accept the tax for the period 1-8-1993 onwards and to release the vehicle in question.

3. Few facts to briefly state are that the vehicle belonging to the petitioner was found plying on the road on 26