THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.19603 of 2010 February 02, 2011 Between: Sri Mohsin Khan, S/o.Omer Khan … Petitioner And The Licensing Officer (R.T.O), Regional Transport Authority, South Zone, Bahadurpura, Hyderabad ... Respondent THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.19603 of 2010 ORDER: (per Hon’ble Sri Justice Ramesh Ranganathan) This writ petition is filed to declare the demand notice, in R.No.3871/HS/2010, dated 26.7.2010, whereby the petitioner was called upon to pay the difference of tax of Rs.1,65,375/- for the quarter ending 30.9.2010 for his vehicle bearing No.KA/20A-4907 as illegal. The demand notice dated 26.7.2010 was issued on the basis of G.O.Ms.No.68, dated 13.4.2006 read with G.O.Ms. No.180, dated 27.9.2006 whereunder a higher rate of tax could be levied for misuse of a contract carriage permit as a stage carriage permit. Both Sri B.Siva Rama Krishnaiah, learned Counsel for the petitioner, and the learned Government Pleader for Transport, would agree that the subject matter of this writ petition is covered by a judgment of this Court in K.Srinivas v Government of Andhra Pradesh[1] wherein clause (iv) of Explanation VI to item 4(v), as inserted by Para 4 of G.O.Ms. No.180, dated 27.9.2006, was declared ultra vires and the State Government was directed to forbear from levying and collecting a higher rate of tax until a fresh notification was issued in accordance with law. Following the said judgment, the impugned notice is quashed. Needless to state that this order shall not preclude the respondent from taking action in accordance with law. We give liberty to the petitioner to make a representation seeking refund of the amount, if any, paid. The writ petition is allowed. However, in the circumstances, no costs. ________________ (V.V.S. RAO, J) _______________________________ (RAMESH RANGANATHAN, J) February 02, 2011 NOTE: Dispatch order copy by 05.2.2011. (By order) YS [1] 2008(3) ALD 241 (DB)