Andhra Pradesh High Court - Amravati
This Writ Petition Is Filed To ... vs Vehicles Taxation Act on 15 November, 2021
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
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
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.
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
THE HON'BLE SRI JUSTICE M.GANGA RAO
Writ Petition No. 26388 of 2021
15-11-2021
KLPD/anr
