Smt. Mottipalli Jayalakshmi vs The Government Of A.P.,
2021 Latest Caselaw 3662 AP

          HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO

                        W.P.No.20629 of 2021

ORDER:

The petitioner is the owner of a goods carriage vehicle bearing

No.AP37TF4677. It is the case of the petitioner that she had stopped

plying this vehicle on the road from 01.01.2021 during the second wave of

Covid pandemic. It is stated that while bringing the vehicle from the State

of West Bengal to the State of Andhra Pradesh on 02.09.2021, it was

stopped at the integrated check post at Ichapuram, which is on the border

of State of Orissa, by the 3rd respondent under a check report bearing

No.1527, dated 02.09.2021, on the ground that the vehicle was being

used on the roads without payment of tax.

The petitioner further states that thereupon she had submitted a

representation along with a demand draft for Rs.2,840/- before the 2nd

respondent on 13.09.2021, with a request to grant exemption from

payment of tax from 01.01.2021 to 31.08.2021, by receiving the tax

payable from 01.09.2021 onwards. However, the 2nd respondent initially

refused to receive the application and had subsequently taken the

application without giving an acknowledgement.

The petitioner relies upon the judgment of this Court dated

01.09.2021 in W.P.No.13780 of 2020 and batch and submits that she is

entitled to approach the transport authorities for exemption in payment of

tax by demonstrating to the authorities that she had neither used the

vehicle nor kept the vehicle for use during the period from 01.01.2021 to

31.08.2021.

The learned Government Pleader for transport submits that in the

normal course, the petitioner would be entitled to such a course of action.

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                                                      W.P.No.20629 of 2021

However, in the present case, the petitioner has approached the

authorities only after her vehicle had been found plying on the road

without payment of tax. In such a situation, the petitioner would be liable

to pay the entire tax dues from 01.01.2021 till 31.08.2021, apart from the

penalty payable on account of such non-payment. The learned

Government Pleader for Transport would also submit that the petitioner

would be liable for payment of motor vehicle tax for the period

commencing from 01.09.2021 also.

While the contention of the learned Government Pleader cannot be

dismissed, it must also be borne in mind that it is always open to the

owner of the vehicle to demonstrate to the authorities that the vehicle has

not been used or kept for use on any public road within the State of

Andhra Pradesh, as held by this Court in W.P.No.13780 of 2020 and batch

dated 01.09.2021.

In the circumstances, this writ petition is allowed permitting the

petitioner to pay the motor vehicle tax payable on the vehicle bearing No.

AP37TF4677 for the quarter commencing from 01.09.2021 and upon such

payment, the 2nd respondent shall accept the said payment of tax and

permit the petitioner to ply her vehicle.

As far as the dues for the period between 01.01.2021 31.08.2021

as well as any penalties that may be levied by the respondents for non-

payment of such vehicle tax for the above period is concerned, the

petitioner, subject to payment of the tax payable for the quarter

commencing from 01.09.2021 within a period of two weeks from today,

shall file a representation seeking exemption in payment of tax from

01.01.2021 to 31.08.2021 by setting out the reasons and grounds for why

such an exemption should be given to her. This representation shall be 3 RRR,J W.P.No.20629 of 2021

filed within three weeks from today. The said representation shall be filed,

only after payment of the tax payable for the quarter commencing from

01.09.2021. Upon such representation being made, the 2nd respondent

shall consider the same and pass appropriate orders on the said

representation by either granting the exemption in payment of tax or by

quantifying the amounts payable by the petitioner. There shall be no

order as to costs.

As a sequel, pending miscellaneous petitions, if any, shall stand

closed.

_________________________ R. RAGHUNANDAN RAO, J.

21st September, 2021 Js.

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                                       W.P.No.20629 of 2021




      HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO




               W.P.No.20629 of 2021




                21st September, 2021
Js.