THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION Nos.24510 of 2004; 9699 and 24364 of 2007; 5549 and 7042 of 2011 Dated:19.07.2011 Between: M/s.Koya & Company Constructions Private Limited, Mehdipatnam, Hyderabad, represented by its Managing Director Mr.T.K.M.Koya .. Petitioner And The Commercial Tax Officer, Mehdipatnam Circle, Hyderabad .. Respondent THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION Nos.24510 of 2004; 9699 and 24364 of 2007; 5549 and 7042 of 2011 COMMON ORDER: (Per Hon’ble Sri Justice V.V.S.Rao) The orders of the assessing authorities levying Entry Tax on the vehicles owned by the petitioners are under challenge in these writ petitions. In M/s.Vijaya Traders, Kadapa v. The Commercial Tax Officer-I, Kadapa[1], this Bench repelled the challenge to the vires of Section 3 of the Andhra Pradesh Tax on Entry of Motor Vehicles into Local Areas Act, 1996 (for brevity, 1996 Act) and remanded the matter back to the assessing authority to examine whether the vehicle in question is a “motor vehicle” falling within the ambit of the Act, if necessary after obtaining the opinion of an expert (Gazetted Officer of the Department of Transport). Since the assessing authorities were directed, in M/s.Vijaya Traders, to examine the question whether or not the vehicle in question is a “motor vehicle” amenable to tax under the 1996 Act, we consider it appropriate to dispose of these writ petitions also directing the assessing authorities to examine the question whether or not the vehicles in question are “motor vehicles” liable to be taxed under the 1996 Act, after obtaining the opinion of an expert from the Transport Department. These writ petitions are, accordingly, disposed of. There shall be no order as to costs. ________________ (V.V.S. RAO, J) ______________________________ (RAMESH RANGANATHAN, J) 19.07.2011 KH [1] W.P.Nos.12455 of 2005 and batch, Dated 22.06.2011