O R D E R

This writ petition has been filed for a mandamus to direct the fifth respondent to release the petitioners Bus bearing Registration No.NL-01-

B-1080.

2. The said Bus of the petitioner was impounded under Section 207 of Motor Vehicles Act,1988 by the fourth respondent on 13.04.2022 for failure to pay motor vehicle tax in the state of Tamil Nadu under Tamil Nadu Motor Vehicle Tax Act 1974.

3. Earlier interim order came to be passed by this court on

11.05.2022 wherein it was observed as under:-

“Although the petitioner seeks release of the vehicle without insisting on payment of motor vehicles tax, without prejudice to the contentions, the petitioner is willing to pay the MotorVehicle Tax if the amount is indicated by the respondent”

4. During the pendency of the present writ petition, the petitioner has been issued with a demand notice dated 08.06.2022 bearing reference R.No.10127/A3/2022. In the said demand notice, the Licensing Officer/Regional Transport Officer, Salem (East), Salem has proposed to levy tax and penalty under the provisions of the Tamil Nadu Motor Vehicles Taxation Act, 1974 read with Rule 4 of Tamil Nadu Motor Vehicles Taxation Rules 1974 for violation of permit