IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWENTY SEVENTH DAY OF OCTOBER TWO THOUSAND AND FOUR PRESENT THE HON'BLE MR JUSTICE BILAL NAZKI and THE HON'BLE MR JUSTICE S.ANANDA REDDY WRIT PETITION NO : 10489 of 1997 Between: Y.T.V.R.K.Avataram, S/o Veerraju, 32 years, Komaragiri, E.G.Dist. ..... PETITIONER AND Dy. Transport Commissioner & Secretary, Regional Transport Authority, Kakjinada. .....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 issue a writ of certiorari or any other writ, order or direction, calling for the records from the file of the respondent and quash the demand notice of the respondent issued in Demand Notice No.32427/A1/96 dt.29.03.1997, demanding a sum of Rs.14,999/- towards difference of tax for quarter ending 30.09.1996 in respect of the petitioner’s stage carriage vehicle TCD 8174. Counsel for the Petitioner:MR.M.RAJENDER REDDY Counsel for the Respondent No.: GP FOR TRANSPORT The Court made the following: ORDER: (per the Hon’ble Sri Justice Bilal Nazki.J) It is agreed that the matter is covered by the Judgment of the Larger Bench of this Court in L. Royal Reddy and others v. Government of A.P., wherein it has been held that if the conditions of permit are violated, the rate of tax cannot be changed. However, for violation of conditions of permit, the respondent would be at liberty to take recourse to law. Therefore, following the said Judgment, we allow the writ petition and the impugned notice dated 29.03.1997 is set aside. The respondent shall have the liberty to proceed against the petitioner for violation of the conditions of permit, if he so desires. No order as to costs. ---------------------------- (BILAL NAZKI. J) ------------------------------ (S. ANANDA REDDY. J) Date: 26.10.2004 Ksld To 1 Dy. Transport Commissioner & Secretary, Regional Transport Authority, Kakinada. 2 The GP for Transport, High Court of A.P.(OUT) 3 Two CD copies.