IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE TWELFTH DAY OF MARCH TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION Nos.10246, 13177 and 15197 of 1997 1. WRIT PETITION NO.10246 of 1997 Between: S. Sri Lakshmi Devi W/o late Sri S. Poornachandra Rao, R/o. Bhimavaram in West Godavari District. ...PETITIONER AND 1 The Licensing Officer, Office of the Secretary, Regional Transport Authority, West Godavari District, at Eluru. 2 The Motor Vehicles Inspector, Bhimavaram, West Godavari District. ...RESPONDENTS 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 or order or direction particularly one in the nature of writ of Certiorari by calling for the records from the file of the 1st respondent in his R.No. 8603/A3/96 and to quash his demand notice dt. 6.3.1997 demanding a sum of /. 29,225/- from the petitioner in respect of her bus A.P. 37/T.7875 for the quarter ending 30.6.1996, made therein and to grant such other relief or reliefs as this Hon'ble court may deem fit and just in the circumstances of the case. Counsel for the Petitioner: MR.T.VENKATA RAMANA Counsel for the Respondents: GP FOR TRANSPORT 2. WRIT PETITION NO.13177 of 1997 Between: Chinimilli Nageswara Rao, S/o. Late Sri Veera Raghavulu. Rayalam in Bhimavaram Mandal, West Godavari District. ...PETITIONER AND 1 The Licensing Officer, Office of the Secretary, Regional Transport Authority, Eluru, West Godavari District. 2 The Motor Vehicle Inspector, Bhimavaram, West Godavari District. ...RESPONDENTS 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 or order or direction particularly one in the nature of Writ of Certiorari, by calling for the records from the file of the 1st Respondent in his R.No.8601/A3/96 and to quash his demand notice dated 30/01/1997 demanding a sum of Rs.34,275/- from the petitioner in respect of his bus T.M.L.6021 since re-registered as A.P.37/T.8696 for the quarter ending 30/06/1996, made therein and to grant such other relief or reliefs as this Hon'ble Court may deem fit and just. Counsel for the Petitioner: MR.T.VENKATA RAMANA Counsel for the Respondents: GP FOR TRANSPORT 3. WRIT PETITION NO.15197 of 1997 Between: K.Rajesh Kumar, S/o. Sri K.Simhaiah, Jadcherla, Mahaboobnagar District. ...PETITIONER AND 1 The Licensing Officer, Office of the Regional Transport Officer, Mahaboobnagar. Mahaboobnagar District. 2 The Regional Transport Officer, Mahaboobnagar. Mahaboobnagar District. ...RESPONDENTS 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 or order or direction particularly one in the nature of Writ of Certiorari by calling for the records from the file of the 1st Respondent in his R.No.4033/A2/97, dated 24/06/1997 demanding a sum of Rs.62,100/- for the quarter ending 31/12/1996 in respect of the bus A.P.22/T.4320, belonging to the petitioner and quash it and to grant such other relief or reliefs. Counsel for the Petitioner: MR.T.VENKATA RAMANA Counsel for the Respondents: GP FOR TRANSPORT The Court made the following: THE HON'BLE MR JUSTICE B.PRAKASH RAO And THE HON'BLE MR JUSTICE C.Y.SOMAYAJULU WRIT PETITION NOs.10246, 13177 and 15197 of 1997 COMMON ORDER: (Per the Hon’ble Mr Justice B.Prakash Rao) Heard Sri T.Venkataramana, learned counsel for the petitioners and learned Government Pleader for Transport for the respondents in the three Writ Petitions. Since common question involved in these three Writ Petitions, they are taken up together for disposal. The petitioners, who are the transport operators, filed these Writ Petitions seeking Writ of Certiorari assailing the demand notice purported to have been issued under the provisions of the A.P. Motor Vehicles Taxation Act (‘the Act’ for brevity) demanding the amount of tax on the ground of violation in regard to the very use of the vehicle and having contravened the terms and conditions of the permit. The main question is as to whether in such situation where violation is found in regard to the terms and conditions of the permit, the power to invoke the provisions of the Act exist or not, which is no longer res integra. The Larger Bench of this Court in L.Royal Reddy and others v. Government of A.P.[1] held that State is not competent to collect the tax at higher rate from the permit holders for contravention of the conditions of permits. They can only be proceeded under the Act. No such liability arises and the only option left open is to initiate action. It is also mentioned across the Bar that similar view was taken subsequently by another Bench in Writ Petition No.10245 of 1997 on 27.10.2004. Following the above, all the three Writ Petitions are allowed. _________________ (B.PRAKASH RAO, J) __________________ (C.Y.SOMAYAJULU, J) 12th March 2008 RRB [1] 2004 (2) ALD (LB)