IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE TWENTY FIRST DAY OF AUGUST TWO THOUSAND AND EIGHT PRESENT THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE P.V.SANJAY KUMAR WRIT PETITION NO : 2122 of 1997 Between: S.Srinivasa Reddy, S/o. Sudershan Reddy, R/o. 21-2-27, Godavarikhani , Karimnagar District ..... PETITIONER AND Licensing Officer(Regional Transport Officer), Karimnagar, .....RESPONDENT 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 of Certiorari or any other writ, order or direction, in the nature there of, calling for the concerned records from the ﬁle of the respondent herein and quash the demand notice issued by the respondent herein and quash the demand notice issued by the respondent herein dt.9-1-1997 in R.No.14284/A3/96, demanding a sum of Rs.1,03,580/- towards diﬀerence of tax in respect of the petitioner's bus bearing No.KLN-687, and pass such other order or orders as may deem fit. Counsel for the Petitioner:MR.P.RAJAGOPALA CHARY Counsel for the Respondent No.: GP FOR TRANSPORT The Court made the following : THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR WRIT PETITION NO : 2122 of 1997 ORDER: (Per Hon’ble Sri Justice P.V. Sanjay Kumar) This writ petition is ﬁled challenging the demand notice issued by the Licensing Oﬃcer/Regional Transport Oﬃcer, Karimnagar, dated 9.1.1997 calling upon the petitioner to pay Rs.1,03,580/- towards diﬀerence of tax in respect of the petitioner’s bus bearing No.KLN-687. Heard Sri P. Rajagopalachary, learned Counsel for the petitioner and the learned Government Pleader for transport. The impugned demand notice was issued consequent to the vehicle check report dated 14.11.1996. A perusal of the said check report shows that the subject vehicle, which was registered as a contract carriage, was allegedly used as a stage carriage and on this account, the demand was raised for the difference in tax. On 5.2.1997, this Court while admitting the writ petition, directed the petitioner to pay tax at the rate of Rs.590/- per seat per quarter, which was the prevailing rate at the relevant time and the vehicle was directed to be released upon such payment, after taking an undertaking from the petitioner that the vehicle in question would not be sold, transferred or in any other manner alienated till the disposal of the writ petition. No counter-affidavit is filed. It is an admitted fact that the rate of tax would be higher in the case of a contract carriage as compared to a stage carriage. Further, the petitioner’s vehicle was plying only within the home District of Karimnagar and the said vehicle did not have an All India Tourist permit. It is noticed that the demand notice was raised levying the tax applicable to a vehicle having an All India permit. As the petitioner has already paid the sum of Rs.17,880/- in pursuance of the interim order of this Court, we deem it suﬃcient compliance with the demand notice raised by the respondent in the light of the facts and circumstances of the case. The writ petition is therefore disposed of in terms of the interim order, which has already been complied with by the petitioner by duly paying the sum of Rs.17,880/-. The impugned Demand Notice dated 9.1.1997 is accordingly set aside in so far as the balance amount demanded is concerned. No costs. ________________________ Justice T. Meena Kumari _________________________ Justice P.V. Sanjay Kumar Date: 21st August, 2008 nn. THE HON'BLE SMT JUSTICE T.MEENA KUMARI & THE HON'BLE SRI JUSTICE P.V. SANJAY KUMAR WRIT PETITION NO : 2122 of 1997 (Order delivered by the Hon’ble Sri. Justice P. V. Sanjay Kumar) 21/08/2008