P.S.Arvind Reddy, vs The State Of Andhra Pradesh,
2021 Latest Caselaw 5131 AP

        THE HON'BLE SRI JUSTICE BATTU DEVANAND

                  WRIT PETITION No.29129 of 2021

O R D E R:

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 30.06.2021 to 30.09.2021 in respect of petitioner

vehicle bearing Registration No.KL 05 W 2828, 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 30.06.2021 to

30.09.2021.

2. The case of the petitioner is that he is the owner

of contract carriage vehicle (Bus) bearing Registration No. KL

05 W 2828. 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

paid quarterly tax upto 31.03.2021. 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 30.06.2021

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.

4. 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

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.

5. 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 3 rd 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 3 rd 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.

6. Accordingly, the Writ Petition is disposed of. No

orderas to costs.

Miscellaneous Petitions, if any, pending in this writ

petition shall stand closed.

______________________________ JUSTICE BATTU DEVANAND

10-12-2021 Note: Issue C.C. by 13.12.2021 (B/o) tm

THE HON'BLE SRI JUSTICE BATTU DEVANAND

Writ Petition No. 29129 of 2021

10-12-2021

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