IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE ELEVENTH DAY OF DECEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE MR JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 17527 of 1997 Between: S.Srinivasa Reddy, s/o. Sudarshan Reddy. R/o. 21-2-27, Godhavarikhani, Karimnagar. ..... PETITIONER AND Licensing Officer (Regional Transport Officer) Karimnagar. .....RESPONDENT 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 of Certiorari or any other Writ, order or direction, calling for the concerned records and quash the demand notice issued by the respondent herein in R.c.No. 7897/A3/97, dated 29/07/1997, demanding a sum of Rs. 90,000/- towards payment of tax for the Q.E. 30/09/1997 in respect of petitioner's bus bearing No. ATK 2444. Counsel for the Petitioner:MR.P.RAJAGOPALA CHARY Counsel for the Respondent No.: SPL GP FOR TAXES The Court made the following : THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR Writ Petition No. 17527 of 1997 Oral Order: (per Hon’ble Sri Justice Goda Raghuram) The petitioner seeks invalidation of the demand notice dated 29.07.1997 raising a demand of Rs.90,000/- towards payment of tax by quarter ending 30.09.1997 in respect of the petitioner’s bus bearing registration No. ATK 2444. It is asserted by the petitioner and conceded by the learned Government Pleader for Transport that the issue in this case is covered by the majority decision of the Larger Bench of this Court in L. Royal Reddy and others v. Government of A.P.[1]. The writ petition is, accordingly, allowed and the impugned demand notice is quashed. The amount already paid by the petitioner, pursuant to the interim order of this Court dated 30.07.1997, shall be adjusted towards any tax liability currently due or shall be refunded to the petitioner, as the case may be. There shall be no order as to costs. ____________________ GODA RAGHURAM, J. ______________________ P.V. SANJAY KUMAR, J. Date: 11.12.2008 Nsr [1] 2004 (2) ALD 225 (LB)