THE HON'BLE SRI JUSTICE G. CHANDRAIAH And THE HON'BLE SRI JUSTICE M.S.K. JAISWAL WRIT PETITION No.14764 of 2014 Between:
Lingam Srinivasa Rao PETITIONER AND 1. The Government of Andhra Pradesh, rep. by its Principal Secretary, Transport Department, Secretariat, Hyderabad, and others.
RESPONDENTS ORDER: (per GC,J) This writ petition is filed by the petitioner challenging the action of the 2nd respondent in not considering the application filed by him dated 15.05.2014 seeking adjustment of tax on the vehicle bearing registration No.AP-28-TA-4347, as illegal, arbitrary and contrary to the provisions of the A.P. Motor Vehicles Taxation Act, 1963 (for short ‘the Act’) and consequently to direct the 2nd respondent to forthwith consider his application dated 15.05.2014 by adjusting tax for the quarter ending 30.06.2014.
The case of the petitioner is that he is the owner of the contract carriage bus bearing registration No.AP-28-TA-4347. The 2nd respondent had issued permit vide PC No.AP128/2159/PC/2013 on 09-05-2013, which is valid up to 08-05-2018. The petitioner is paying the tax applicable to the contract carriages to the 2nd respondent and plying the vehicle as contract carriage only in the State of Andhra Pradesh. While so, the 3rd respondent inspected the said vehicle on 18.01.2014 and prepared a check report bearing No.5247 with certain allegations such as the vehicle is misused as stage carriage and seized the said vehicle. It is the further case of the petitioner that he paid the tax for the quarter ending 31.12.2013 way back in the month of October, 2013 and for the payment of tax for the quarter ending 31.03.2014 a grace period of 30 days is available i.e., up to 31.01.2014, as such the petitioner had paid the tax of Rs.1,05,000/- on 18.01.2014. The 2nd respondent issued show cause notice dated 04.03.2014 calling upon the petitioner to explain as to why action should not be taken under Section 86 of the Act for suspension of the contract carriage permit for a period of one month. In response to the show cause notice, the petitioner submitted his explanation but without considering the same, the 2nd respondent passed a non-speaking order under Section 86(1) of the Act suspending his contract carriage permit for a period of one month i.e., from 07.04.2014 to 06.05.2014. After expiry of suspension period, the petitioner made a representation dated 15.05.2014 seeking adjustment of tax already paid under the provisions of the Act in view of Section 3 of the Act. But the said application has not been considered. Therefore, the petitioner has filed the present writ petition.
The learned Government Pleader for Transport appearing for the respondents submitted that having regard to the fact that the petitioner has made a representation to the 2nd respondent seeking adjustment of tax, which was paid by way of advance tax, the said application will be considered by the respondents in accordance with law.
In view of the above, without going into the merits of the case, this writ petition is disposed of directing the 2nd respondent to consider the representation dated 15.05.2014 submitted by the petitioner and pass appropriate orders within a period of two weeks from the date of receipt of a copy of this order. No costs. As a sequel, miscellaneous petitions, if any shall stand closed.
JUSTICE G. CHANDRAIAH.
JUSTICE M.S.K. JAISWAL.
29th May, 2014 Js.
Note: Issue CC tomorrow. (B/o)