JUDGMENT

This writ petition is submitted by the petitioner, who is a registered owner of a goods carriage bearing Registration No.KL-

45R-4433, seeking the following reliefs:

“(i) Issue a writ of Certiorari or any other appropriate writ or order quashing Exhibit.P10 proceedings issued by the 1^st respondent without hearing the petitioner and without affording him with an opportunity of being heard.

(ii) Issue a writ of Mandamus or any other appropriate writ or order commanding the 1^st respondent to permit the petitioner to pay Motor Vehicle Tax arrears for the Vehicle bearing Registration No.KL-45R-4433 by providing the benefit of Exhibit.P8 notification providing the benefit for settlement of tax arrears w.e.f 01.04.2020 onwards And (iii) To pass such other orders or reliefs as this Hon’ble Court deems fit in the interest of Justice.”

2. The basic dispute involved in this writ petition pertains to the demand of motor vehicle tax arrears in respect of the vehicle owned by the petitioner and the immediate reason for filing this writ petition is the rejection of the application submitted by the petitioner to permit him to settle the liability by way of One Time Settlement.

3. In fact, in