THE HON'BLE SRI JUSTICE M.GANGA RAO
Writ Petition No. 26563 of 2021
ORDER:
This writ petition is filed to issue a Writ of Mandamus declaring the action of the respondents in not accepting the payment of tax for the present quarter i.e., 31.12.2021 on the ground of non-payment of tax and penalty for the quarter ending 30.06.2020 to 30.09.2021 in respect of petitioner vehicle bearing Registration No.KA01 AA 4154, as illegal and contrary to the provisions of the Andhra Pradesh Motor Vehicles Taxation Act, 1963 and consequently to direct the respondents to accept the payment of tax for the present quarter i.e., 31.12.2021 without insisting payment of tax and penalty for previous quarters i.e., from 30.06.2020 to 30.09.2021.
2. The case of the petitioner is that she is the owner of contract carriage vehicle (Bus) bearing Registration No.KA01 AA 4154. The vehicle had covered by valid district contract carriage permit issued by the Secretary, Regional Transport Authority, Chittoor and the same is authorized to operate the vehicle in the entire Chittoor District. In view of unprecedented spread of Covid-19, the Government of Andhra Pradesh issued G.O.Rt.No.209 dated 22.03.2020 imposing lockdown in the entire State. In view of said G.O., he was unable to ply the bus in the year 2020 and he has 2 paid quarterly tax upto 31.03.2020. Now, he wants to ply the vehicle from the present quarter i.e., for the quarter ending 31.12.2021. When he approached the respondent authorities to accept the payment of present quarter, they refused to accept the same without any valid reasons and did not even entertain the representation. Assailing the inaction of the respondents, the present writ petition is filed.
3. Learned counsel for the petitioner submits that the respondents are under statutory obligation to receive the tax and permit the petitioner to ply the vehicle as no demand notice or show-cause notice was issued to the petitioner for payment of arrears of tax for the quarter ending 30.06.2020 to 30.09.2021. He further submits that this Court in W.P.No.13780 of 2020 and batch dated 01.09.2021, while granting exemption from payment of tax for the quarter ending 30.06.2020, gave liberty to the petitioners therein to approach the transport authorities for exemption of payment of tax for subsequent quarters by demonstrating to the satisfaction of the authorities that they have neither used their vehicles nor kept them for use in the subsequent quarters for which exemption was sought.
He also placed reliance on the judgment of this Court in W.P.No.19892 of 2021 dated 09.09.2021, wherein this Court has given liberty to the petitioner therein to file a representation before the 2nd respondent - Secretary, Regional 3 Transport Authority, Ananthapur, Ananthapur District and on receipt of such representation, he shall take a decision as to whether the vehicle has been used or kept for use in the State for the relevant period. This Court also held that pending disposal of the representation of the petitioner therein, the 2nd respondent shall permit him to ply his vehicle on payment of motor vehicle tax for the period from 01.09.2021 to 30.09.2021. He seeks similar direction in the present writ petition.
4. Having considered the facts and circumstances of the case, submissions of the learned counsel and on perusal of the record, this Court, in the interest of justice, felt it appropriate to dispose of the writ petition giving liberty to the petitioner to submit application to the 3rd respondent for exemption of payment of tax for the quarter ending 30.06.2021 to 30.09.2021, within a period of seven (7) days from the date of receipt of a copy of this order. On submission of such application, the 3rd respondent is directed to consider the same as per law. The petitioner shall be liable to pay the motor vehicle tax along with other penalties and charges as may be determined by the 3rd respondent. Pending consideration of the said application, the 3rd respondent shall permit the petitioner to ply the vehicle on payment of motor vehicle tax for the quarter ending 31.12.2021. 4
5. Accordingly, the Writ Petition is disposed of. No order as to costs.
6. Miscellaneous Petitions, if any, pending in this writ petition shall stand closed.
___________________________ JUSTICE M.GANGA RAO 15-11-2021 KLPD/anr Note: Issue C.C. by 18.11.2021 (B/o) anr 5 THE HON'BLE SRI JUSTICE M.GANGA RAO Writ Petition No. 26388 of 2021 15-11-2021 KLPD/anr