THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.16013 of 2010 August 24, 2010 Between: Shankari Educational Society, represented by its Secretary and Correspondent, Bondada Radha Krishna Murthy, S/o.Kutumba Rao … Petitioner And The Regional Transport Authority, represented by its Secretary, Eluru, West Godavari District And another ... Respondents THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.16013 of 2010 ORDER: (per Hon’ble Sri Justice V.V.S.Rao) Being aggrieved by the seizure of an omnibus with registration No.KL 01 T 0877 vide second respondent’s vehicle check report dated 16.6.2010 and the show cause notice dated 24.6.2010 issued by the licensing authority, the petitioner invoked the jurisdiction of this Court under Article 226 of the Constitution of India. The affidavit allegations would reveal the following. The petitioner purchased the subject vehicle from Carrmal Matha School, Kerala. He applied to the Regional Transport Authority, Eluru, in November 2008, for registration in the State of Andhra Pradesh. On 12.11.2008, the second respondent inspected the vehicle. The proceedings for registration in Andhra Pradesh is still pending. In the meanwhile, on 16.6.2010, the second respondent checked the vehicle and found that it was not carrying any documents and that eleven school going children were travelling in the vehicle. The vehicle was seized, and a report was submitted to the first respondent, who issued a show cause notice. The petitioner was advised to pay a sum of Rs.86,170/- along with penalty at the rate of 200%, as the vehicle was found plying without tax payment and fitness permit. The first respondent levied the tax at Rs.397/- per quarter from 01.10.2008. At the stage of admission itself, the counter affidavit is filed by the Deputy Transport Commissioner inter alia stating that, as the petitioner paid tax for the quarter ending 31.12.2008, they were, therefore, liable to pay Rs.73,860/- as tax along with penalty, as per the Rules in force, for the period from 01.1.2009 to 30.6.2010. We have heard the counsel for petitioner and the Assistant Government Pleader for T R&B. The petitioner contends that, pending registration of the bus, it was kept in the college premises and, on the date of seizure, it was being taken out by the mechanic for the purpose of parking in the garage and that the same was not used for transporting students of the petitioner educational institution. This is denied in the counter affidavit. It is a disputed question of fact and, at this stage, we cannot go into the same. After receiving show cause notice, the petitioner approached the first respondent and submitted their explanation. Merely because, acting on his application for registration in Andhra Pradesh, the bus was inspected by the second respondent on 12.8.2008 would not make the petitioner’s vehicle immune from payment of motor vehicle tax. Therefore we are not inclined to countenance any submission in this regard. Insofar as the penalty part is concerned, the first respondent is competent to impose penalty under Section 6 of the Andhra Pradesh Motor Vehicle Taxation Act, 1963. A person aggrieved by such penalty, can prefer an appeal to the Deputy Transport Commissioner/Joint Commissioner. We give liberty to the petitioner to avail the remedy of appeal. In this writ petition we, however, cannot grant any relief. On payment of the Motor Vehicle Tax and on condition of giving undertaking that the amount of penalty shall be paid subject to result of the appeal and also on further condition that the bus shall not be removed from the jurisdiction of the first respondent or alienated to third party, the licensing authority may consider registration of the vehicle and its release. The writ petition, with the above observations and directions, is accordingly disposed of. ________________ (V.V.S. RAO, J) _______________________________ (RAMESH RANGANATHAN, J) August 24, 2010 NOTE: Dispatch order copy by 30.8.2010. (By order) YS