IN THE HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH (Special Original Jurisdiction) PRESENT THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION NO.16664 OF 2002 DATED: 28-10-2014 Between:
G. Satyam … Petitioner And Deputy Transport Commissioner & Secretary, Regional Transport Authority, Warangal and another … Respondents THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR WRIT PETITION NO.16664 OF 2002
ORDER: (per Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta)
By this writ petition, the demand notice dated 21.08.2002 for payment of tax of Rs.5,400/- and Rs.10,428/- for the quarters ending with 30.06.2002 and 30.09.2002 respectively and for penalty of Rs.10,800/- and Rs.5,214/- for the quarters ending with 30.06.2002 and 30.09.2002 respectively in relation to the petitioner’s Omni Bus/Jeep, is challenged. It is the contention of the petitioner that he is not using the vehicle for carrying passengers at all and such action of the respondents is arbitrary and illegal.
The petitioner, in answer to the show-cause notice, gave a written explanation and it is his contention that without considering the same, the impugned demand notice was issued.
We have checked up the records and it appears that what the petitioner says is correct. The explanation put forth by the petitioner was not properly considered with cryptic reason of being afterthought.
Accordingly, we set aside the impugned demand notice and also the order thereunder. We direct the first respondent to give the petitioner a personal hearing and consider the explanation dated 19.08.2002 made by him. It will be open for the petitioner to submit necessary material to substantiate his explanation. After considering all the aspects, the first respondent shall pass a speaking order. The entire exercise shall be completed within a period of eight weeks from the date of communication of this order. The payment made by the petitioner in terms of the interim order of this Court will abide by the result of the decision to be taken.
The writ petition is accordingly disposed of. Pending miscellaneous petitions, if any, shall stand closed. No order as to costs.
K.J. SENGUPTA, CJ SANJAY KUMAR, J 28-10-2014 Svv