IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE ELEVENTH DAY OF DECEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 27000 of 2008 Between: M/s.Unic Tours & Travels, rep.by Mr.Md.Sultan Mohiuddin, flat No.52, RBI Colony,Mohan Nagar,Kothapet,Hyderabad ..... PETITIONER AND 1 The Regional Transport Officer,Regional Transport Authority,Ranga Reddy District (East) Uppal, Hyderabad 2 The Motor Vehicles Inspector (On Spl.Duty), Regional Transport Authority, Ranga Reddy District (East) Uppal, Hyderabad .....RESPONDENTS Petition under Article 226 of the constitution of India praying that in the circumstances stated in the Affidavit filed herein the High Court will be pleased to issue a writ order or direction particularly one in the nature of writ of mandamus declaring the seizure of the petitioner vehicle bearing No. AP 29U-9775 seized under Vehicle check report No.1944463 dated 4.12.2008 by the 2nd respondent as illegal, arbitrary, unjust and consequently direct the respondents to release the vehicle of the petitioner forthwith and to pass Counsel for the Petitioner: MR.B.SIVA RAMA KRISHNAIAH Counsel for the Respondent No.: GP FOR TRANSPORT The Court made the following : THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR Writ Petition No. 27000 of 2008 Oral Order: (per Hon’ble Sri Justice Goda Raghuram) Heard the learned counsel for the petitioner and the learned Government Pleader for Transport for the respondents. The petitioner is aggrieved by the seizure of the vehicle bearing registration No. AP 29 U-9775 which was seized under a check report dated 04.12.2008 for proceeding towards Hyderabad and Chandranugutta from Shadnagar with marriage party without relevant permit. The second respondent-Checking Officer by the letter dated 04.12.2008 stated that since the vehicle was covering three districts it attracts full quarter tax at the rate of Rs.2,675/- per seat per quarter. The seating capacity of the bus as admitted by the petitioner is 38. The petitioner asserts in para 3 of the affidavit filed in support of this writ petition that it has paid tax at the rate of Rs.1210/- per seat per quarter for the vehicle in question. As the eventual determination of the tax and penalty, if any paid by the petitioner, is yet to be done, and since detaining the vehicle by the respondents till such determination would enure to no physical benefit for the exchequer and undue hardship to the petitioner including towards wear and tear of the vehicle, we consider it appropriate to dispose of the writ petition directing the petitioner to deposit an amount of Rs.25,000/- which represents approximately half of the difference between the tax liability as mentioned in the second respondent’s order dated 04.12.2008 and the amount of tax paid by the petitioner at Rs.1210/- per seat per quarter. On the petitioner depositing the amount of Rs.25,000/- to the credit of the first respondent and furnishing an undertaking that the petitioner would not alienate the vehicle and would produce the same before the authority as and when called upon to do so, the first respondent shall cause the vehicle to be released forthwith on furnishing of the undertaking along with the deposit directed herein. The deposit so made will abide by the result of the determination of tax and penalty liability of the petitioner on the eventual assessment made. Accordingly, the writ petition is disposed of at the stage of admission itself. There shall be no order as to costs. ____________________ GODA RAGHURAM, J. ______________________ P.V. SANJAY KUMAR, J. Date: 11.12.2008 Note: Issue CC forthwith (B/O) Nsr