THE HON'BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN W.P.No.21997 of 2010 ORDER: (Per Hon’ble Sri Justice Ramesh Ranganathan) Failure of the respondents to issue stoppage permission to the vehicle (bus) bearing No.AP 09 X 9107, after permitting the petitioner to pay the tax due as on 31.12.2009, is under challenge in this writ petition. The petitioner operates buses to various destinations on hire. It is their case that they addressed a letter on 1.1.2010 requesting the respondents to accord permission for stoppage of vehicle No.AP 09 X 9107; a copy thereof was received by the respondents on 29.1.2010; the respondents called upon the petitioner, vide memo dated 20.2.2010, to pay the tax dues till 31.3.2010; they informed the respondents, enclosing to the said letter the original R.C. and the permit of the vehicle, that the vehicle was kept ready for inspection by the concerned officials; the respondent officials inspected the vehicle; the respondents, vide Memo dated 20.2.2010, had directed them to pay the tax dues till 31.3.2010 though they had stopped plying the bus from 1.1.2010 onwards; and they had issued a legal notice dated 17.8.2010 which was also of no avail. In their counter affidavit, the respondents would state that the petitioner had submitted an application only on 25.1.2009, (which was received by them on 29.1.2010), intimating stoppage of vehicle No.AP 09 X 9107 from 1.1.2010 and the vehicle was kept available for inspection at the address mentioned in the letter; on verification of the records it was found that the vehicle was registered as a private service vehicle (omni bus) with seating capacity of 52; the tax payable was at Rs.396.90 per seat per quarter amounting to Rs.20,250/-; tax was paid upto 30.9.2009 and tax was due for the quarters ending 31.12.2009 and 31.3.2010; the petitioner was liable to pay tax of Rs.40,500/- along with penalty of Rs.15,200/- totaling to Rs.55,700/-; under Sections 4 and 6 of the A.P. Motor Vehicles Taxation Act, read with Rule 12-A of the A.P. Motor Vehicles Taxation Rules, tax should be paid in advance by the registered owner, and failure to pay tax would result in penalty being levied thereupon; as the petitioner had intimated stoppage of vehicle only on 25.1.2010 they were liable to pay tax for the quarters ending 31.12.2009 and 31.3.2010; they were also liable to pay penalty since they had not paid the tax in advance; memo dated 20.2.2010 was issued calling upon the petitioner to pay tax and penalty of Rs.55,700/-; and the contention of the petitioner to the contrary is not tenable. Sri K.V. Udaya Bhasker, Learned Counsel for the petitioner, would submit that the petitioner is ready and willing to pay tax for the quarter ending 31.12.2009 and 31.3.2010 of Rs.40,500/-. As the petitioner has a right of appeal under Section 12 of the A.P. Motor Vehicles Taxation Act, against the order of penalty, we consider it appropriate to direct the respondents, on condition that the petitioner pays the tax for the quarters ending 31.12.2009 and 31.3.2010, to inspect the vehicle and, if they are satisfied that the vehicle was not put to use at any time after intimation of stoppage of the vehicle vide letter dated 25.1.2010, consider granting necessary permission for stoppage of the said vehicle. It is also made clear that, in case the petitioner does not prefer an appeal as provided for under Section 12 of the Act against the order of penalty within three weeks from today, it is open to the respondents to initiate necessary steps to recover the penalty also. With the above directions, the writ petition stands disposed of. However, in the circumstances, without costs. ______________ V.V.S.RAO, J ____________________________ RAMESH RANGANATHAN,J Date: 28.09.2010 ASP