The State Of Telangana vs 4 Wheel Travels
2023 Latest Caselaw 277 Tel

Citation : 2023 Latest Caselaw 277 Tel
Judgement Date : 20 January, 2023

Telangana High Court

The State Of Telangana vs 4 Wheel Travels on 20 January, 2023

Bench: Ujjal Bhuyan, N.Tukaramji

         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.

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

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:

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

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.