IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE FIFTEENTH DAY OF JUNE TWO THOUSAND AND NINE PRESENT THE HON'BLE MR JUSTICE GODA RAGHURAM WRIT PETITION NO : 11567 of 2009 Between: M/s. Srinidhi IIT Foundation High School, rep. by its Correspondent & Owner M. Devendar S/o. Narayana, R/o. H.No.2-4-155, Ramnagar, Hanamkonda, Warangal City & District. ..... PETITIONER AND 1 The Secretary, Road Transport Authority, Warangal at Nayeemnagar, Hanamkonda, Warangal City & District. 2 The Assistant Motor Vehicle Inspector (Enforcement), Road Transport Authority, Karimnagar Town & District. .....RESPONDENT(S) 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 to issue a writ or order or direction specially Writ of Mandamus declaring the action of the respondents in seizing the educational school bus bearing No. AP 36/W 2752 of the petitioner vide vehicle check report No.0117641 of the 2nd respondent on 22.5.2009 and consequential issuance of show cause notice bearing R.No.B4/2009 dated 5.6.2009 of the licensing officer, Warangal and the 1st respondent as arbitrary, illegal, high handed one and unconstitutional and consequently direct the respondents to release the educational school bus bearing AP 36/W 2752 in favour of the petitioner forthwith and pass Counsel for the Petitioner:MR.B.NARAYANA REDDY Counsel for the Respondent No.: GP FOR TRANSPORT The Court made the following : THE HONOURABLE SRI JUSTICE GODA RAGHURAM W.P.NO.11567 OF 2009 ORAL ORDER Heard the learned counsel for the petitioner and the learned Government Pleader for Transport. What is assailed is a notice issued by the 1st respondent dated.05.06.2009 calling upon the petitioner to pay an amount of Rs.70,740/- in respect of the vehicle bearing No.AP36/W 2752, which was seized on an allegation of plying as a Contract Carriage without permit and without payment of tax. The 1st respondent levied tax of Rs.730/-, Rs.730/- and Rs.65,630/- for the quarters ending 31.12.2008, 31.03.2009 and 30.06.2009 and corresponding penalty of Rs.1460/-, Rs.1460/- and Rs.730/- respectively on the original tax demand for the vehicle in question since even the concessional rate of tax levied on school buses was not paid by the petitioner beyond 30-09-2008. The grievance of the petitioner is limited to the tax demand of Rs.65,630/- for the quarter ending 30-06-2009 which the petitioner contends is at variance with the tax determined for the quarters ending 31- 12-2008 and 31.03.2009, which is at Rs.730/-. The impugned notice states that the higher tax is levied since the bus was seen to be plying with 25 passengers of a marriage party on contract basis and is thus liable to payment of tax as per G.O.Ms.No.68 dated.13-04-2008 of Transport, R & B(Tr.1) Department at Rs.2,625/- per seat per quarter. As the bus seating capacity is 26 in all, including the driver, and was carrying 25 passengers, the tax of Rs.65,630/- is arrived at. In any event, the impugned proceeding is a show cause notice issued by the 1st respondent to the petitioner. The petitioner has submitted a detailed explanation on 10-06-2009 thereto. Only a final order need be passed by the 1st respondent. The learned counsel for the petitioner states that the seized bus in question is a school bus and educational institutions have already opened on 08-06-2009 and therefore considerable inconvenience is caused to the petitioner’s educational institution. In the facts and circumstances of the case, without any observations on the merits of the rival claims, the writ petition is disposed of at the stage of admission directing the 1st respondent to expeditiously, and in any event within a period of five (5) days from the date of receipt of a copy of this order, pass a final order pursuant to the show cause notice dated 05.06.2009 issued by the said authority. The 1st respondent shall also communicate the final order to the petitioner within the aforesaid time. No costs. _________________ GODA RAGHURAM,J 15th JUNE 2009 Note: Issue CC by Tomorrow (B/O) *TSNR