IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE ELEVENTH DAY OF JULY TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 11393 of 1998 Between: G.Prabhakar, S/o. Mallaiah, Veliminedu Village, Cnityal Mandal, Nalgonda District. ..... PETITIONER AND 1 The Deputy Transport Commissioner, Telangana, Hyderabad. 2 The Regional Transport Authority, Nalgonda. .....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 an order direction or court move in the nature of Writ of Mandamus declaring the action of Respondent No.2 in demanding Rs.22,500/- towards tax for QE., dated 31/12/1996 by an order in R.No.15195/83/1997 dated 31/10/1997 as confirmed by the order of Respondent in R.No.1/A2/98 dated 01/01/1998 as illegal arbitrary and violative of such other order are orders as this Hon'ble Court may deem fit and proper. Counsel for the Petitioner:MR.M.MADHAVA REDDY Counsel for the Respondents.: SRI G.P. FOR TRANSPORT & MR.BATHULAVENKATESWAR RAO (SC FOR INSU.) The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION NO : 11393 of 1998 ORDER: (Per Hon’ble Smt. Justice T. Meena Kumari) This writ petition is filed by the petitioner seeking to declare the action of the 2nd respondent in demanding Rs.22,500/- towards tax for quarter ending dated 31/12/1996 by an order in R.No.15195/83/1997, dated 31/10/1997, as confirmed by the order of the Respondent in R.No.1/A2/98 dated 01/01/1998, as illegal and arbitrary. The allegations in the demand notice are that the vehicle in question was being plied as illicit taxi contract carriage without permit of tax, for the quarter ending 31/12.1996 and there was no proof or permit or the Fitness Certificate and that the owner has to pay Rs.22,500/- for the quarter ending 31.12.1996 and that the explanation was submitted by the owner without signature. But however, after due enquiry, a demand notice was issued directing the owner to pay the tax of Rs.22,500/- for release of the vehicle. Challenging the same, the petitioner filed an appeal before the 1st respondent. But the said appeal was dismissed. Having aggrieved by the same, the present writ petition has been filed. Heard the learned Counsel for the petitioner as well as the learned G.P. for transport and perused the material available on record. On a perusal of the material available on record, it is apparent that the vehicle in question was seized on the irregularities that it was plied as illicit taxi contract carriage, without payment of tax and penalty for the quarter ending 31.12.1996. According to the 1st respondent, no appeal lies against the content of tax and no penalty was levied by the Licensing Officer and no powers are vested with him on the contention of tax levied based on G.O.Ms.No.220 Tr. (R & B), Department (Tr.II), dated 27.11.1996 from 31.12.1996. According to the petitioner, the vehicle in question was used by his friends on 2.10.1996 to attend a meeting at Vijayawada. But no material was placed before the authorities to that effect. As per the statements of the passengers travelling in the vehicle, it was engaged for Rs.950/- from Choutappal to Vijayawada and for return. To rebut the same, nothing has been placed before the authorities. In this view of the matter and in view of the findings of the 1st respondent, We feel that the order impugned needs no interference and the writ petition is liable to be dismissed. Accordingly, the writ petition is dismissed. No order as to costs. ________________________ Justice T. Meena Kumari ___________________________ Justice Ramesh Ranganathan Date: 11th July, 2008 Nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No:11393 OF 1998 (Order delivered by the Hon’ble Smt. Justice T. Meena Kumari) 11/07/2008