1Petitioner is the registered owner of a Contract Carriage vehicle, bearing registration No. KRV 5029. It is covered by an All India Tourist Permit. The vehicle was garaged at Coimbatore and it was off the road for the whole quarter ending 30-6-1986. Petitioner gave due intimation regarding the non operation of that vehicle by submitting Form 'G' in time. The permit of that vehicle was to be renewed by June, 1986. For the purpose of effecting the renewal of the permit, petitioner remitted a sum of Rs.9,504/-(Rs.7,700/- towards the tax and the remaining as penalty and surcharge for the quarter ending30-6-1986), on 19-6-1986. Since the vehicle was not used or kept for use during the quarter ending 30-6-1986 and intimation in Form 'G' was given in time, he prayed for refund of the amount remitted by way of tax and penalty. Deputy Transport Commissioner by his order dated 8-1-1987 refused refund of tax. Petitioner took up the matter in revision before the Transport Commissioner. By Ext. P3 order the Commissioner held that petitioner is eligible for exemption from tax during the quarter ending 30-6-1986 and granted exemption. But as the refund application is belated and as the remittanc

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