IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE FIFTEENTH DAY OF DECEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE MR JUSTICE SANJAY KUMAR WRIT PETITION NO : 16906 of 1997 Between: G.Dayananda Reddy, S/o. Kesava Reddy, D.No.12/312, Ashoknagar, Anantapur, Anantapur District. ..... PETITIONER AND The Regional Transport Officer, Anantapur, Anantapur District. .....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 an appropriate Writ, Order or direction, preferably one in the nature of Writ of Certiorari, calling for the records relating to the impugned Demand Notice of the respondent vide Rc.No.6081/A1/91, dated 18-12-1996 and quash the same, and pass Counsel for the Petitioner:MR.E.MARUTHI RAJA Counsel for the Respondent No.: GP FOR TRANSPORT The Court made the following : THE HON’BLE SRI JUSTICE GODA RAGHURAM And THE HON’BLE SRI JUSTICE P.V. SANJAY KUMAR W.P.No. 16906 of 1997 Oral Order: (Per: GR, J) This writ petition is directed against the demand notice dated 18-12-1996 whereby and whereunder the respondent determined the tax liability for the year ending 31-03-1993; 31-03-1994; half year ending 30-09-1994 and the quarter ending 31-12-1994 at Rs.28,920-00, inclusive of penalty. The petitioner’s tractor and trailer were checked and seized on 03-12-1994 while coming from Pothukunta to Ananthapur. Show cause notice was issued to the petitioner, calling upon him why tax of Rs.9,640-00 and penalty of Rs.19,280-00, in all Rs.28,920-00 should not be collected. The petitioner filed W.P.No. 22217 of 1994 seeking release of the seized vehicles. This Court by the order dated 22-12-1994 directed release of the vehicles on the petitioner depositing an amount of Rs.1,000-00 and on furnishing an undertaking not to alienate the vehicle and produce the same as and when called upon to do so. This Court also permitted the respondent to proceed to pass final orders under the Motor Vehicles Act, 1988 and A.P. Motor Vehicles Taxation Act, 1963. Eventually after a process of hearing and affording the petitioner an opportunity to show cause, the final determination was made and impugned demand notice dated 18-12-1996 issued determining the tax liability and the penalty, in all at Rs.28,920-00. Except asserting that the petitioner is a poor agriculturist and the penal amount determined is onerous, the petitioner does not assert any legal ground for justifying interference with the impugned order of demand. At any rate, even the penal liability is substantially alleviated as the vehicle was released in January, 1995 when the petitioner paid a mere Rs.1,000- 00 for obtaining such release. Even in this writ petition, pursuant to the interim order dated 28-07-1997, the petitioner has deposited a sum of Rs.5,000-00 only. In the totality of the facts and circumstances of the case, we are not inclined to interfere with the quantum of tax and penalty as determined by the respondents on the ground that it is onerous. No other contentions are urged. The writ petition is devoid of merits and is accordingly dismissed. No costs. ____________________ GODA RAGHURAM, J _________________________ P.V. SANJAY KUMAR, J Dated: 15-12-2008 Pvks