Devara Sathyam Babu, vs The State Of Andhra Pradesh,
2021 Latest Caselaw 5244 AP

Citation : 2021 Latest Caselaw 5244 AP
Judgement Date : 15 December, 2021

Andhra Pradesh High Court - Amravati

Devara Sathyam Babu, vs The State Of Andhra Pradesh, on 15 December, 2021

Bench: Battu Devanand

                                         1




          THE HON'BLE SRI JUSTICE BATTU DEVANAND

                     WRIT PETITION No.29595 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

30.09.2021 in respect of petitioner vehicle bearing

Registration No.AP 03 TD 6606, 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

quarter i.e., for the quarters 30.09.2021.

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

owner of contract carriage vehicle (Bus) bearing

Registration No.AP 03 TD 6606. The vehicle had

covered by valid district contract carriage permit

issued by the Secretary, Regional Transport

Authority, Tirupati 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 30.09.2021. 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

30.09.2021, 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.