HOUNOURABLE SRI JUSTICE V.ESWARAIAH AND HONOURABLE SRI JUSTICE NOUSHAD ALI W.P.NO.11117 of 2010 Between: O.Sataiah ………Petitioner And The Government of Andhra Pradesh, rep. by its Principal Secretary Transport Department, Secretariat Buildings, Hyderabad and two others. ………Respondents HOUNOURABLE SRI JUSTICE V.ESWARAIAH AND HONOURABLE SRI JUSTICE NOUSHAD ALI W.P.No.11117 of 2010 ORDER:(Per NA,J) In this writ petition, the petitioner seeks writ of Mandamus to declare the action of the respondents in not releasing the vehicle bearing Regn. No.AP29 Q 2231, in respect which he claims ownership, in pursuance of the show cause notice, dated 17-04-2010 which is said to have been issued to pay a total sum of Rs.1,67,130/- as tax and penalty, as illegal. 2. The petitioner claims to be the registered owner of the aforesaid vehicle and the 2nd respondent seized it on 25-02-2010 under cheque report No.2222243, dated 25-02-2010. The 2nd respondent effected the seizure of the vehicle on the substantive ground that life tax under A.P. Ordinance No.2 of 2010, dated 02-02-2010, has not been paid and on other allegations. 3. The State Government issued Ordinance No.2 of 2010, dated 02-02-2010 amending the provisions of Section 3 of the A.P. Motor Vehicles Taxation Act, 1963, providing levy of life tax on the construction equipment vehicles. The petitioner’s vehicle being a construction equipment vehicle is liable to be taxed as per the provisions of the Ordinance. Irrespective of the Ordinance, as disclosed by the Memo No. 8851/B3/RRE/2010, dated 17-04-2010 of the 2nd respondent herein, the petitioner, despite operating the vehicle, did not pay the tax for the quarters 30-03-2008, 31-03-2009 and 31-03- 2010. 4. It is stated that the petitioner approached the 2nd respondent by filing an application and sought for release of the vehicle and the said application was allegedly not entertained. The enquiry pursuant to the show cause notice is stated to be pending. 5. In the circumstances, the respondents 2 and 3 are directed to release the vehicle bearing Regn. No.AP29 Q 2231, however, subject to the condition that the petitioner shall pay and deposit 50% of the amount as proposed in show cause notice in Memo No.8851/B3/RRE/2010, dated 17-04-2010, and also on filing undertaking not to alienate or otherwise encumber the vehicle in any manner and produce the same as and when required by the respondents. The enquiry pursuant to the show cause notice may be finalized in accordance with law. 6. Subject to the above, writ petition is disposed of. There shall be no order as to costs. ______________________ JUSTICE V. ESWARAIAH 12th May 2010 ______​_______________ JUSTICE NOUSHAD ALI kvr