The R.T.O., Electronic City has filed charge sheet
against the accused for the offence punishable U/Sec.12
of Karnataka Motor Vehicles Taxation Act 1957.
2. The brief facts of the prosecution case are as
under: –
That accused being the owner of
M.V.No.AP16TD2566 KA-51-C-8582 (Heavy Goods
Vehicle), as per Sec.3 and 4 of KMVT Act 1957 tax is
assessed and levied on this vehicle and accused as a
owner of the vehicle is bound by law to pay tax in
advance. Non payment of tax entails seizure of the
vehicle and prosecution in the Court of law. He has
become defaulter. As such Demand notice was issued to
him to pay the tax within 7 days. Notice issued on
20.06.2020 to him and received on 11.09.2020, in spite
of this accused has not paid the tax. Thereby the
accused has committed an offence punishable U/Sec.12
of Karnataka Motor Vehicles Taxation Act 1957.
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