THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR
Writ Petition No.36117 of 2014
DATED:26.11.2014 Between:
Nama Venkata Rathnam, Jammalamadugu, Kadapa District.
And The State of Andhra Pradesh, Represented by its Secretary, Transport, Roads & Buildings Department, Hyderabad and others.
… Petitioner ….Respondents THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE SANJAY KUMAR
Writ Petition No.36117 of 2014
Order: (per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta)
This writ petition is directed against the order dated 11.11.2014, of the Deputy Transport Commissioner,Kadapa, who after considering the explanation offered by the writ petitioner in answer to show cause notice has imposed tax at Rs.3,675/- per seat per quarter with effect from 30.9.2014 and also the penalty at 200% as per Section 66 of Andhra Pradesh Motor Vehicles Act, 1988. It is appropriate to mention that a show cause notice was issued demanding the aforesaid amount,and explanation was given that the writ petitioner had given notice of stoppage of use of the vehicle.
However, on receipt of the notice, the Motor Vehicle Inspector found that there had been no stoppage and vehicle was taken to Chennai, apparently for repair purpose. But, this case has been disbelieved totally by the authorities concerned, which is purely on appreciation of fact. Question of belief and disbelief does not arise as fact having been arrived at on the basis of the materials, namely, the report of the Motor Vehicles Inspector. Therefore, we cannot substitute our views in exercise of power of judicial review under Article 226. But, from the impugned demand, we do not find on what basis the rate of Rs.3,675/- per seat per quarter has been levied. No legal decision has been mentioned in the order. This rate is seriously questioned by the writ petitioner. We think that a decision has to be taken on this issue. Therefore, we remand the matter to the file of the Deputy Transport Commissioner, Kadapa to give a hearing to the petitioner and to record a fresh finding based on legal provision on the question of quantum of tax and the imposition of penalty, and to that extent, we set aside the impugned order. Let this fresh exercise be completed within a period of three weeks from the date of receipt of a copy of this order.
The writ petition is accordingly allowed. The miscellaneous applications, if any pending, shall stand closed. No costs.
K.J. SENGUPTA, CJ 26th November, 2014 Pnb SANJAY KUMAR, J