THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.4941 of 2011 Dated:03.03.2011 Between: M/s.Sagar Cements Limited. …Petitioner And The Government of Andhra Pradesh, Rep.by its Secretary, Department of Transport, Secretariat, Hyderabad, And others. …Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.4941 of 2011 ORDER: (per Hon’ble Sri Justice V.V.S.Rao) The petitioner, a cement manufacturing industry, is aggrieved by the non-consideration by the third respondent in registering its dumpers allegedly used in mining. The petitioner seeks a direction to the third respondent to consider the request having regard to Section 10 of the Andhra Pradesh Motor Vehicles Taxation Act, 1963 (the Taxation Act). Counsel for the petitioner relies on Section 10 of the Taxation Act, which reads as under. 10. Provisions of this Act not to apply to the motor vehicles designed and used solely for agricultural and mining purposes:- (1) Nothing in this Act shall apply to a motor vehicle registered in the name of the owner or occupier of any agricultural land or mine if such land is under his personal cultivation or if such mine is being worked personally by him and such motor vehicle is designed and used solely for carrying out agricultural or mining operations on such land or mine or within a distance of fifteen miles from the limits of such land or mine. (2) Notwithstanding anything contained in the Act, a tax at rupees twenty five per quarter shall be levied on any vehicle specified in sub-section (1), when the vehicle is not used solely for carrying out such agricultural or mining operations but is used by its registered owner for any other purpose of his own. (Explanations I, II and II are omitted as not relevant) The submission of the Counsel is that, as registration of the vehicles is a pre-condition for claiming exemption, the petitioner has now applied for the registration. In that view of the matter, we do not propose to go into the merit of the case. If the vehicles are registered, they are exclusively designed and used for mining purposes, and the petitioner complies with the conditions therein, the vehicles stand exempted from payment of the MV Tax under Section 10 of the Taxation Act. To that extent, the Government Pleader does not dispute. Therefore we dispose of the writ petition directing the third respondent to consider the application of the petitioner for registration of the dumpers and equipments under Section 39 of the Motor Vehicles Act, 1988. This exercise may be completed, unless the petitioner has not applied so far, within a period of four weeks from the date of receipt of a copy of this order. It shall be open to the petitioner, if it has not already applied, to now do so. The writ petition is, accordingly, disposed of. No costs. _______________ (V.V.S.RAO, J) _____________________________ (RAMESH RANGANATHAN, J) 03.03.2011 vs