THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.17732 OF 2011 Date:07.07.2011 Between: The Mithra Agencies, represented by its Partner, Mr.M.Bhaskara Murthy, O/o.3-6-478, Anand Estates, Himayathnagar, Hyderabad .. Petitioner And The Transport Commissioner, Government of Andhra Pradesh, Hyderabad and another .. Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.17732 OF 2011 ORDER: (Per Hon’ble Sri Justice V.V.S.Rao) The petitioner is a firm. They are authorized dealers for Maruthi Suzuki vehicles and engaged in the business of sale and service of motor cars in the twin cities. They filed the instant writ petition seeking a writ of mandamus declaring the action of the respondents in not refunding the excess tax of Rs.3,95,015/- paid by them by mistake as illegal and arbitrary. They also seek a consequential direction to the respondents to refund the excess tax paid by them. The brief fact of the matter to the extent necessary for disposal of the matter, at the admission stage, is as follows. As per the guidelines issued by the first respondent every dealer engaged in the sale of motor vehicles is authorized to register the motor vehicle temporarily. The dealer is also authorized to collect life tax as per the Andhra Pradesh Motor Vehicles Taxation Act, 1963 and the Andhra Pradesh Motor Vehicles Taxation Rules, 1963 and transfer the amount online to the account of the second respondent through e-seva centres. The petitioner further stated that their employees had transferred excess amount by mistake in respect of eight vehicles during the period from 2006 to 2009, the details of which are furnished in paragraph No.5 of the affidavit accompanying the writ petition. Having realized this, the petitioner made representations on 27.10.2006 as well as on 27.03.2011 for refund of the excess amount paid, but in vain. Therefore, they filed the instant writ petition. The matter was heard at the preliminary stage on 28.06.2011. We requested the learned Government Pleader for Transport, Roads and Buildings to get instructions whether G.O.Ms.No.2420 dated 28.12.1963, as amended by Government, Home (Tr.II) Department Memo No.382/66-3, dated 25.03.1966, which authorizes such refund is still in force. Today the learned Assistant Government Pleader Sri M.Sanjay, on instructions, submits that the said G.O. is still in force. In that view of the matter, instead of keeping the matter pending, we direct the second respondent to consider the representations made by the petitioner for refund of the excess life tax paid and pass necessary orders under communication to the petitioner within a period of four weeks from the date of receipt of a copy of this order. The writ petition shall stand disposed of accordingly. There shall be no order as to costs. ________________ (V.V.S. RAO, J) ______________________________ (RAMESH RANGANATHAN, J) 07.07.2011 Note:- Dispatch order copy by 14.07.2011. (B/o) KH