The Complainant is present with his advocate. This case is put up today for final order.

                                                                                               ORDER

              The case of the Complainant is that in the month of 2016 he has received a notice from the Opp.party for payment of Tax and penalty amounts Rs.1,53,900/- since 31.01.2011. It is submitted by the  that his tractor and trally was under off road in the year 2001 and subsequently damaged and disposed of. It is submitted by the learned counsel of the Complainant that the Complainant that the claim of the O.p is time barred and against  principle of natural justice. Heard.

               As the Complainant is not in possession over the tractor and trally since 2001, it is not proper to demand the tax from him on the principle of natural justice. Hence the Opp. parties are directed to consider the case of the Complainant. The case is closed. Supply free copy to both the parties.