IN THE HIGH COURT OF JUDICATURE OF ANDHRA PRADESH AT HYDERABAD THE HON’BLE MRS. JUSTICE T.MEENA KUMARI AND THE HON’BLE MS. JUSTICE G.ROHINI WRIT PETITION NO. 18661 OF 2007 Dated : January 29, 2008 Between: A.Chokkalingam Petitioner AND The Licensing Officer, Tirupathi, Office of the Regional Transport Officer, Tirupathi, Chittoor District and others Respondents THE HON’BLE MRS. JUSTICE T.MEENA KUMARI AND THE HON’BLE MS. JUSTICE G.ROHINI WRIT PETITION NO. 18661 OF 2007 ORAL ORDER: (per THE HON’BLE MRS. JUSTICE T.MEENA KUMARI) Seeking a writ of certiorari to call for the records in RC No.5879/A2/2007 dated 17.8.2007 demanding an amount of Rs.1,91,390/- towards tax, difference of tax and penalty from the petitioner in respect of Bus bearing Registration No.TN-27/P-3355 and to quash the same and also to declare Section 3-A of the Andhra Pradesh Motor Vehicles Taxation (Amendment) Act, 2006 and the consequential notification in G.O. Ms. No. 180 Transport, Roads and Buildings (Tr.I) Department dated 27.9.2006 as illegal, arbitrary, ultravires and void, the petitioner filed this writ petition. When this writ petition has come up for hearing, it is submitted that a Batch of Writ Petitions in WP No. 21008 of 2006 & Batch, which came to be filed assailing the vires of Section 3-A of the Andhra Pradesh Motor Vehicles Taxation (Amendment) Act, 2006, were disposed of by a Division Bench of this Court on 30.11.2007 directing the State Government to forebear from taking action to levy and collect additional tax under Section 3-A of the said Act till a notification is issued in accordance therewith and machinery is provided by law not only for its adjudication but also for its collection and consequently, GO Ms. No. 180 Transport, Roads and Buildings (Tr.I) Department dated 27.9.2006 was quashed. However, it is submitted by the learned Government Pleader that in view of quashing of GO Ms. No. 180 dated 27.9.2006, the writ petition has to be allowed to the extent that the Authority has no power to insist for payment of tax. He, however, submitted that the order does not preclude the authorities from proceeding further in pursuance of the check report 30.7.2007. This contention of the learned Government Pleader has been vehemently opposed by the learned counsel for the petitioner contending that the respondents have no power to levy and collect any amount in terms of GO Ms. No. 180 dated 27.9.2006. In view of the order dated 30.11.2007 made in WP No. 21008 of 2006 & Batch, by a Division Bench of this Court, holding that the respondents have no power to levy, demand and collect the tax in terms of GO MS No. 180 dated 27.9.2006, we allow this writ petition to that extent. However, the respondents are not precluded from conducting reassessment, as per the check report dated 30.7.2007, in accordance with law. The Bus bearing Registration No.TN-27/P-3355 shall be released, pending enquiry, on the petitioner depositing a sum of Rs.10,000/- and on his furnishing an undertaking that he shall not alienate the vehicle till the proceedings in pursuance of the Check Report are finalized and shall produce the vehicle as and when required. No order as to costs. ____________________ T.MEENA KUMARI, J. ____________ G.ROHINI, J. January 29, 2008 Furnish copy in (3) days //BO// MAS