THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.20122 of 2010 Dated:19.01.2011 Between: M/s.Pallava Granites Industries (India) Private Limited. …Petitioner and The Regional Transport Officer, Ongole, Prakasam District, And another. …Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.20122 of 2010 ORDER: (per Hon’ble Sri Justice V.V.S.Rao) The petitioner company is in the business of mining granite in the area leased out to them admeasuring Acs.17.18 cents comprised in survey numbers 58 to 61 situated at R.L.Puram Village of Chimakurthy Mandal in Prakasam District. For mining purposes the petitioner purchased Caterpillar make dumper allegedly used exclusively for the purpose of mining. The first respondent issued Memo No.4731/B2/2010 dated 27.07.2010 advising to pay life tax on the threat of vehicle being seized. On this cause of action the writ petition is filed seeking invalidation of the said memo. The petitioner contends that as the dumper is exclusively used for the purpose of mining it is exempted from payment of tax under Section 10 of the Andhra Pradesh Motor Vehicles Taxation Act, 1963 (Taxation Act). This matter has been coming up for admission from 24.08.2010 onwards. Today when the matter is called, the Counsel for the petitioner submits that the dumper which was seized from the petitioner’s mining area has since been released on payment of 50% of the tax and the petitioner has already applied for registration under the Motor Vehicles Act, 1988. She relies on Section 10 of the Taxation Act to sustain the argument that the vehicle/equipment exclusively used for mining stands exempted from payment of tax under the Taxation Act. This legal position is not seriously disputed by the other side. As of now, admittedly, the petitioner has not obtained registration under Section 39 of the Motor Vehicles Act in which event alone the petitioner can claim exemption under Section 10 of the Taxation Act. Now that the vehicle has already been released and the petitioner has already applied for registration, the same may be considered by the first respondent expeditiously, preferably, within a period of four weeks from the date of receipt of a copy of this order. After obtaining the registration it shall be open to the petitioner to file application before the first respondent seeking exemption under the Taxation Act. The Writ Petition with the above observations stands disposed of accordingly. _______________ (V.V.S.RAO, J) _____________________________ (RAMESH RANGANATHAN, J) 19.01.2011 vs