THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN
AND
THE HON'BLE SRI JUSTICE N. TUKARAMJI
WRIT APPEAL No.68 of 2023
JUDGMENT: (Per the Hon'ble the Chief Justice Ujjal Bhuyan)
Heard Mr. M.Krishna Reddy, learned Government
Pleader for Transport for the appellants.
2. State of Telangana and Secretary of Regional
Transport Authority, Ranga Reddy District, are the
appellants in this writ appeal.
3. This writ appeal is directed against the order dated
15.06.2022 passed by the learned Single Judge allowing
W.P.No.7806 of 2021 filed by the respondent as the writ
petitioner.
4. Respondent had filed the related writ petition seeking a direction to the appellants who were arrayed as respondents therein for refund of Rs.6,02,390.00 appropriated by the appellants for issuing No Objection Certificate (NOC) for sale of vehicles. 2
5. Learned Single Judge noted that because of COVID- 19 pandemic and the resultant national lockdown in the months of March, April and May, 2020, respondent could not ply its vehicles and consequently could not pay the taxes for the quarter ending June, 2020. In order to reduce the loss, respondent sold the vehicles owned by it and requested appellant No.2 to issue NOC. On the ground that respondent had not paid the taxes for the quarters April to June, 2020 and July to September, 2020, appellant No.2 raised a demand of Rs.6,02,390.00 for issuing NOC. This was paid by the respondent under protest, whereafter the related writ petition came to be filed.
6. Adverting to proceedings in W.P.No.21463 of 2021, learned Single Judge noted that State Government had already issued G.O.Ms.No.64, dated 31.12.2020, exempting payment of advance tax for the quarters ending 30.06.2020 and 30.09.2020 due to COVID-19 pandemic and the national lockdown. Government had assured that 3 taxes already paid would be adjusted for the subsequent quarter.
7. Appellants had filed counter affidavit opposing the writ petition. It was contended that though the Government of Telangana had granted exemption from payment of tax for the quarters ending 30.06.2020 and 30.09.2020 vide G.O.Ms.No.64, dated 31.12.2020, as on the date of making of the request for NOC, the said exemption was not granted. That apart, respondent had also not paid taxes. Therefore, appellant No.2 had rightly directed the respondent to make the payment of taxes due for issuance of NOC.
8. Relying upon an earlier decision of this Court dated 15.06.2022 in W.P.No.21463 of 2021 and considering the fact that Government had already granted exemption from payment of taxes for the quarters ending 30.06.2020 and 30.09.2020, learned Single Judge directed the appellants to refund the sum of Rs.6,02,390.00 with interest at the rate of 6% per annum. Learned Single Judge held as follows:
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5. However, after hearing both the parties and in view of the directions of this Court in W.P.Nos.21463 of 2021 and other by order even dated, 15.06.2022 and also in view of the fact that the Government has also granted exception from the payment of taxes for the quarters ending on 30th June, 2020 and 30th September, 2020 and has also assured that the taxes paid, if any, shall be adjusted for the future quarters, this Court is of the opinion that there is no liability on the petitioner to pay the taxes for the said periods and in view thereof, and in consequence thereof, the respondents are required to refund the sum of Rs.6,02,390/- paid by the petitioner.
6. The respondents are therefore directed to refund the amounts to the petitioner with interest @ 6% p.a. from the date of payment by the petitioner till the date of refund by the respondents.
9. We find no error or infirmity in the view taken by the learned Single Judge.
10. When the State Government had issued G.O.Ms.No.64, dated 31.12.2020, waiving of payment of taxes for the quarters ending 30.06.2020 and 30.09.2020, to contend that since the request for NOC was prior to 31.12.2020 and therefore respondent should have paid the taxes, in our view, is totally an untenable and irrational 5 contention. Such a contention was rightly negatived by the learned Single Judge.
11. In the circumstances, we find no good reason to entertain the writ appeal.
12. Writ appeal is accordingly dismissed.
Miscellaneous applications pending, if any, shall stand closed. However, there shall be no order as to costs.
______________________________________ UJJAL BHUYAN, CJ ______________________________________ N. TUKARAMJI, J 20.01.2023 vs