THE HON’BLE SRI JUSTICE GODA RAGHURAM & THE HON’BLE SRI JUSTICE N. RAVI SHANKAR WRIT PETITION No.7147 OF 2011 ORDER: (Per Sri GR,J) 1 The challenge in this Writ Petition is to the demand notice dated 03.12.2010 issued by the respondent whereby the petitioner was directed to pay an amount of Rs.64,885/- towards difference in tax. 2 As against the impugned proceedings, the petitioner has an effective and alternative remedy by way of an appeal to the Joint Transport Commissioner under Section 12 of the A.P. Motor Vehicles Taxation Act, 1963, as amended by Act 11 of 2010. 3 In the circumstances, we are not inclined to entertain the challenge to the demand notice in this Writ Petition and dismiss the Writ Petition with liberty to the petitioner to pursue the alternative and effective remedy. No costs. ----------------------------------- GODA RAGHURAM, J Date:10.10.2011 ------------------------------------ N. RAVI SHANKAR, J Kvsn