O R D E R

( 03/1/2019)

Per Justice Sanjay Yadav:

This order shall lead to final disposal of WP.7228.15, WP.7229.15, WP.7230.15, WP.7231.15, WP.7232.15, WP.7255.15, (2) Petitioners, in these writ petitions, question the validity of Proviso to Section 20 Madhya Pradesh Motoryan Karadhan Adhiniyam, 1991 and the corresponding provisions of Rule 18 of Madhya Pradesh Motoryan Karadhan Rules, 1991.

(3) Respective provisions are:

20. Appeal.- Any person,-

(a) aggrieved by an order made for levy of tax or for penalty imposed under Section 13, or (b) aggrieved by the seizure of motor vehicle made under Section 16, or (c) aggrieved by any order passed under this Act, may, within the prescribed time and in the prescribed manner appeal to the prescribed authority, who shall, after giving such person and the Taxation Authority an opportunity of being heard, dispose of the said appeal and the decision thereon shall be final:

Provided that no appeal shall be entertained unless the amount of tax and penalty levied, in respect of which the appeal has been preferred has been paid.

Rule 18. Appeals. (1) XX XX XX (2) Every appeal shall-

(a) XX XX XX (b) XX XX XX (c) XX XX XX (d) XX XX XX; (e) XX XX XX (f) XX X