Telangana High Court
M.Jayanthi vs The State Of Telangana And 2 Others on 11 February, 2025
Author: P.Madhavi Devi
Bench: P.Madhavi Devi
THE HONOURABLE SMT. JUSTICE P.MADHAVI DEVI
Writ Petition No. 21463 of 2021
This Writ Petition is filed seeking Writ of
Mandamus, seeking a declaration that action of the
respondents in not granting exemption of the motor
vehicle tax for the four quarters i.e., October to
December 2020, January to March 2021, April to June
2021, July to September 2021 for (34) vehicles of the
petitioner in spite of non use intimation submitted by
petitioner through emails as per Rule 12 A of Telangana
State Motor Vehicle Taxation Rules on 31-07-2020,
30-09-2020, 31-12-2021, 01-01-2021, 31-03-2021 and
29-06-2021 is illegal, arbitrary and further to declare
the action of the respondents for insisting of payments
of 4 quarters i.e., October to December 2020, January
to March 2021, April to June 2021, July to September
2021 without taking into consideration the
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representation of the petitioner dated 31-07-2020,
30-09-2020, 31-12-2021, 01-01-2021, 31-03-2021 and
29-06-2021 as illegal and arbitrary and consequently to
direct the respondents to grant exemption from
payment of advance motor vehicle tax in respect of
petitioner contract carriage vehicles under the
Telangana State Motor Vehicle Taxation Rules for the
above four quarters and to pass such other order or
orders as this Court deems fit and proper in the
circumstances of the case.
2. Brief facts leading to the filing of the present writ
petition is that the petitioner engaged in the business of
providing Premier Car Rental Services, is an absolute
owner and possessor of various vehicles. Due to Covid-
19 pandemic and the lockdown imposed by the
Government of India, thereafter, the petitioner could not
use his vehicles for any commercial purposes and
accordingly, submitted a non-use intimation for his
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vehicles (34) in numbers to the respondent along with
all the relevant documents vide emails dated
31-07-2020, 30-09-2020, 31-12-2021, 01-01-2021,
31-03-2021 and 29-06-2021, seeking exemption of the
motor vehicle tax for the quarters i.e., October to
December 2020, January to March 2021, April to June
2021, July to September 2021 respectively. It is the
grievance of the petitioner that in spite of submission of
non-use intimations, the respondents are forcing the
petitioner to pay motor vehicle tax for 4 quarters i.e.,
October to December 2020, January to March 2021,
April to June 2021, and July to September 2021 and
further threatening to impose penalty if the taxes are
not paid. The petitioner submitted that no tax can be
levied on these vehicles as none of the seats in any of
the above mentioned vehicles were used by the
petitioner for any commercial purposes and that all the
vehicles are parked and the petitioner has already
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submitted the non-use intimation to the respondents
within the time prescribed. It is further submitted that
the petitioner has earlier filed a Writ Petition bearing
W.P.No.17174 of 2020 before this Court, wherein this
Court directed the official respondents to process and
pass appropriate orders on the applications made by
the petitioner, under Rule 12-A, 1963 whether they
have been received physically or through online, e-mail,
courier, registered post etc., in relation to exemption of
payment of advance motor vehicle tax for the two
quarters i.e., April to June, 2020 and July to
September, 2020 only. It was further clarified that the
applications made for the exemption of payment of
motor vehicle tax, shall not be rejected on the ground
that the relevant documents are not annexed or filed
along with the applications. It was also directed that the
authority shall pass orders and communicate the same
to the petitioner after giving an opportunity of hearing
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to the petitioner. It is submitted that in spite of the
above directions of this Court, the respondents have not
passed any orders on the applications/representations
of the petitioner, dated 31-07-2020, 30-09-2020, 31-12-
2020, 01-01-2021,31-03-2021 and 29-06-2021 and
therefore, the present Writ Petition has been filed.
3. Learned counsel for the petitioner has drawn the
attention of this Court to all the relevant documents
filed by the petitioner for exemption of the advance tax
and submitted that under Rule 12-A of Telangana State
Motor Vehicle Taxation Rules, the petitioner was
required to submit the applications and has accordingly
submitted the applications within the prescribed time.
4. The Learned Government Pleader for Transport,
however refuted the contention of the petitioner and
submits that the petitioner has not followed substantial
provisions for the grant of relief as prayed for under
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Article 226 of the Constitution of India. He submits that
one of the conditions for grant of exemption from
payment of tax under Rule 12-A Telangana State Motor
Vehicle Taxation Rules, is that the petitioner should
have paid the tax for the vehicles up to the end of
quarter, after which the petitioner is seeking non-use of
the vehicles. He submits that though the petitioner
claims to have submitted non-use intimations through
email on 31-07-2020, 30-09-2020, 31-12-2020, 01-01-
2021, 31-03-2021 and 29-06-2021, the petitioner had
paid tax for the vehicles up to 31-03-2020 only. He
submits that the Government of Telangana exempted
motor vehicle tax for quarter ending 30-06-2020 and
30-09-2020 vide G.O.Ms.No.64, dated 31-12-2020 and
all the mails claimed to have been sent by the petitioner
are after the cut off date. It is submitted that the last
date for payment of tax was 31-03-2020 for the vehicles
listed in the affidavit of the petitioner and further
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submits that G.O.Rt.No.149, dated 09-04-2021, the
Government of Telangana issued order to accept the
filing of stoppage intimation for the quarter ending
30-06-2020 and for the quarter ending 30-09-2020
through on-line portal, email, courier, registered post
etc., in relaxation of Rule 12-A of Telangana Motor
Vehicle Taxation Rules, 1963 as a onetime measure.
The learned Government Pleader also referred to the
Judgment of the Honourable High Court of Telangana in
W.P.No.4757 of 2021, dated 03-03-2021, wherein it was
directed that consideration for exemption of tax is only
for those cases who have made applications before the
cut off date and applications were received by
competent authority. It is further submitted that as per
the Transport Commissioner Memo No.1085/IT/2010,
dated 17-02-2010, the procedure for filing of non-use
intimation in respect of motor vehicles, have been set
aside and as per the procedure, stoppage intimation
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shall be filed at the counter along with Registration
Certificate, Permit, Fitness Certificate and Tax Receipt.
He further submits that the Government of India and
Government of Telangana have issued various
instructions from time to time on controlling Covid-19
pandemic. It is submitted that the Government of
Telangana, vide G.O.Ms.No.75, dated 04-06-2020, had
instructed that there shall be no restriction on
inter-state and intra-state movement of persons and
goods and therefore, no separate permission was
required for such movements. It is also submitted that
as per Rule 12A of Telangana State Motor Vehicle
Taxation Rules, 1963, non-use intimation for quarter
ending 30-09-2020 shall be filed on or before
30-06-2020, but since the petitioner stated that he sent
the intimation for non-use of vehicle on 31-07-2020 and
subsequently and hence, he has sent the intimation
after the cut off date. Therefore, the non-use intimation
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sent by the petitioner through email is not valid and,
therefore, the petitioner is liable to pay tax for the
quarters ending 31.12.2020, 31.03.2021, 30.06.2021
and 30.09.2021 along with penalty as per rules.
5. Along with the counter affidavit, the Government
Pleader has also filed a copy of the Government Memo
No.21463/RRD/2021-I, dated 14-10-2021 wherein the
representations of the petitioners for stoppage of use of
vehicles sent on 31-07-2020 has been rejected. He also
annexed a copy of the G.O.Rt.No.149, dated
09-04-2021, wherein a direction was given by the
Transport Commissioner, Telangana to accept the filing
of stoppage intimation for the quarter ending
30-06-2020 and for the quarter ending 30-09-2020
through on-line portal, email, courier, registered post
etc., in relaxation of Rule 12-A of Telangana Motor
Vehicle Taxation Rules, 1963 as a onetime measure.
A copy of G.O.Ms.No.64, dated 31-12-2020 is also
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annexed to the counter wherein the Government of
Telangana granted exemption of tax payable under the
said Act in respect of the Motor Vehicle Advance Tax for
the quarter ending 30-06-2020 and for the quarter
ending 30-09-2020. It was also specified that the Motor
Vehicle Advance Tax amount already paid for quarter
ending 30-06-2020 and for the quarter ending
30-09-2020 shall be adjusted for future quarters.
6. Having regard to the rival contentions and the
material available on record, it is noticed that, the
petitioner is claiming to have submitted stoppage/non-
use of vehicle application under Rule 12-A of Telangana
Motor Vehicles Taxation Rules, 1963 within the
prescribed time. For proper appreciation of the case,
and for ready reference Rule, 12-A is reproduced
hereunder.
"12-A. Liability for payment of tax in respect of motor
vehicles kept for use :- For the purpose of Section 3 of
the Act, a motor vehicle shall be deemed to be kept for
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use and is liable to tax unless the registered owner or
the person having possession or control of the motor
vehicle intimates in writing to the licensing officer
before the commencement of the quarter for which tax
is due that the motor vehicle shall not be used after
expiry of the period for which tax has already been
paid. The licensing Officer shall on receipt of the
intimation, acknowledge its receipt: Provided further
that nothing in this rule shall apply in respect of
vehicles for which life time or lumpsum tax is
prescribed."
7. From the reading of the above Rule, it is clear that
the presumption is to be drawn in favour of the vehicle
being used or kept for ready to use unless and until the
registered owner or person having possession or control
of the motor vehicle, intimates in writing, to the
licensing officer, before the commencement of quarter in
which tax is due, that the motor vehicle shall not be
used after the expiry of the period for which tax is
already paid.
8. In the case before us, it is not in dispute that the
petitioner has already paid the taxes up to 31-03-2020.
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The next quarter starts from April to June 2020 and
thereafter from July to September, 2020. The Covid-19
lockdown started from 22nd of March, 2020 and,
therefore, the petitioner and all others could not have
ventured out to submit the applications under Rule 12-
A of Telangana Motor Vehicles Taxation Rules, 1963 -
before commencement of the quarter i.e., April to June,
2020.
9. Several writ petitions were filed in the High Court
and the Court has taken cognisance of the fact that
petitioners are not able to submit the applications in
physical form and thus this court directed the
respondents to accept the 12-A form submitted by the
petitioner online through email, courier, registered post
etc.
10. It is also noticed that that the Government has
taken cognisance of the difficulties faced by the
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transport provides such as the petitioner herein and
also the directions of this High Court and has exempted
the tax for the quarters ending 30-06-2020 i.e., for the
quarter April to June, 2020 and 30.09.2020 i.e., July to
September, 2020. Therefore, the vehicle owner and
possessor of the vehicles are exempt from payment of
tax irrespective of his filing form under Rule 12-A of
Telangana Motor Vehicles Taxation Rules, 1963, seeking
exemption of tax for the said quarters.
11. For seeking the exemption from payment of tax in
respect of stoppage or non-use of vehicles for the
quarter beginning i.e., October to December, 2020, the
petitioner has to file an application on or before
30-09-2020.
12. As per the documents available on record, the
petitioner had made application on 30-09-2020 and for
the quarter ending January to March, 2021, the
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petitioner has made applications on 31-12-2021 and for
the quarter ending on 30.07.2021, an application has
made on 31.03.2021 and for the quarter ending
30.09.2021, an application has been made on
29.06.2021.
13. Thus, it is clear that the applications have been
made within the time prescribed under Rule 12-A of
Telangana Motor Vehicles Taxation Rules, 1963 and the
intimations also mentioned the period for which
exemption is being sought.
14. The averments in counter affidavit filed by the
respondents are with regard to the application made by
the petitioner on 31-07-2020 i.e., after the cut off date.
On going through the said application, it is noticed that
it is for the period ending on 30-06-2020 and though it
is filed subsequent to the cut off date, the same is not
relevant as the Government by itself has already
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granted exemption for payment of tax for the quarters
ending up to 30-09-2020. In respect of other
subsequent quarters, the petitioner has made
applications well within time i.e., before the cut off date.
15. Therefore, the respondents are required to look
into those applications subject to fulfilment of other
conditions. Respondents are therefore directed to grant
exemption from the payment of advance tax for relevant
quarters. The respondents are accordingly directed to
verify and allow the exemption to the petitioner in
accordance with the above observations.
16. Hence, this Writ Petition is accordingly allowed.
17. Miscellaneous petitions, if any, pending in this
Writ Petition, shall stand closed.
____________________________
JUSTICE P.MADHAVI DEVI
Dated: . .2022
PSSK
