HIGH COURT OF JUDICATURE AT HYDERABAD FOR THE STATE OF TELANGANA AND THE STATE OF ANDHRA PRADESH PRESENT THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE M.S.RAMACHANDRA RAO
WRIT PETITION No.25998 OF 2000
DATED: 17.12.2014 Between:
Y.Veeranna … Petitioner And The Joint Transport Commissioner, Hyderabad … Respondent THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE SRI JUSTICE M.S.RAMACHANDRA RAO
WRIT PETITION No.25998 of 2000
ORDER: (per the Hon’ble The Chief Justice Sri Kalyan Jyoti Sengupta)
This Writ Petition has been filed challenging demand notice dated 28.07.2000.
It is the case of the petitioner that without considering the explanation given to the show cause notice, the impugned demand notice has been issued. According to the writ petitioner, the vehicle was not used for some time. So, because of non-use, no tax is required to be paid in advance. Learned counsel has drawn our attention to the impugned demand notice, wherein, it is mentioned in the reference that explanation of the registered owner dated 04.01.2000.
No counter-affidavit has been filed.
We have gone through the impugned demand notice. It appears that as rightly contended by the learned counsel for the petitioner, without considering the explanation, though mentioned in the impugned demand notice, the tax has been levied, so to say, arbitrarily. According to us, this decision is in breach of principle of natural justice. Accordingly, it is set aside. We direct the Road Transport Authority concerned to consider the explanation already submitted by the petitioner pursuant to the show cause notice, after giving an opportunity of personal hearing to the petitioner, and 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 deposit made pursuant to the interim order of this Court will abide by the decision so to be taken afresh in terms of this order.
The Writ Petition is accordingly disposed of. No order as to costs.
Consequently, pending miscellaneous petitions, if any, shall stand closed.
17th DECEMBER, 2014.
K.J. SENGUPTA, CJ M.S.RAMACHANDRA RAO, J kvni