IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY SIXTH DAY OF APRIL TWO THOUSAND AND TEN PRESENT THE HON'BLE MRS. JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE NOOTY RAMAMOHANA RAO WRIT PETITION NO : 6006 OF 2010 Between: Mr. N.Sasikar ..... PETITIONER AND The Transport Commissioner, Govt. of Andhra Pradesh, Somajiguda, Hyderabad and another .....RESPONDENTS The Court made the following : ORAL ORDER: (per THE HON’BLE MRS. JUSTICE T.MEENA KUMARI) The petitioner questions action of the second respondent in not refunding or adjusting the tax of Rs.98,175/- and Rs.1,00,800/- collected in respect of the vehicles bearing Nos. AP-09/V-2333 and AP-31/W-9449 in respect of the other vehicle bearing No. AP-9/V-7879 as illegal and arbitrary and to consequently direct the respondents either to refund the said sums or adjust the same towards the tax payable for the said vehicles or the vehicle bearing No. AP-0/V-7879 for the next quarter as per his application dated 10.12.2009. It is the case of the petitioner that pursuant to the order dated 30.11.2007 passed by a Division Bench of this court in WP No.21008 of 2006 and Batch, quashing GO Ms. No. Transport, Roads and Buildings (Tr.I) Department dated 27.9.2006, the petitioner made an application 10.12.2009 to refund the excess amounts paid by him, but the second respondent has neither refunded the amount nor has adjusted the same observing that the vehicles were transferred and the original check reports were not submitted. The learned Government Pleader for Transport on instructions has submitted that the amount would be refunded to the petitioner. A Division Bench of this court while disposing of WP No.21008 of 2006 and Batch, quashing GO Ms. No. Transport, Roads and Buildings (Tr.I) Department dated 27.9.2006, in paragraph 61 of the judgment has observed that the State Government and its officials shall forbear from taking action to levy and collect additional tax under Section 3-A of the Act till a notification is issued in accordance therewith and a machinery is provided by law not only for its adjudication but also for its collection. It is further directed that the amounts, if any, paid by the petitioner pursuant to the interim orders of this Court shall be refunded to them. No such notification has been issued by the Government is produced by the learned Government Pleader. Under the above circumstances, we direct the second respondent to adjust the amount refundable to the petitioner towards future tax in respect of the vehicle bearing No. AP-09/V-7879. Consequently, the writ petition is disposed of directing the second respondent to adjust the amount refundable to the petitioner towards future tax in respect of the vehicle bearing No. AP-09/V-7879. No order as to costs. ____________________ Justice T.Meena Kumari __________________________ Justice Nooty Ramamohana Rao April 26, 2010 Copy within a week //BO// MAS