IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY FIRST DAY OF DECEMBER TWO THOUSAND AND NINE PRESENT THE HON'BLE SRI JUSTICE GODA RAGHURAM And THE HON'BLE SRI JUSTICE G.V. SEETHAPATHY WRIT PETITION NO : 19785;19786; 19787 and 19788 of 2009 W.P.No. 19785 of 2009 Between: G. Bali Reddy ..... PETITIONER AND Deputy Transport Commissioner & Secretary, Regional Transport Authority, Kadapa. .....RESPONDENT W.P.No. 19786 of 2009 Between: B. Chinna Reddy ..... PETITIONER AND Deputy Transport Commissioner & Secretary, Regional Transport Authority, Kadapa. .....RESPONDENT W.P.No. 19787 of 2009 Between: B.Veera Kumar Reddy ..... PETITIONER AND Deputy Transport Commissioner & Secretary, Regional Transport Authority, Kadapa. .....RESPONDENT W.P.No. 19788 of 2009 Between: B. Narayana Reddy ..... PETITIONER AND Deputy Transport Commissioner & Secretary, Regional Transport Authority, Kadapa. .....RESPONDENT THE HON’BLE SRI JUSTICE GODA RAGHURAM And THE HON’BLE SRI JUSTICE G.V. SEETHAPATHY W.P.No. 19785; 19786; 19787 and 19788 of 2009 Oral Order: (Per: GR, J) The respondent passed an order dated 25-07-2009 impugned herein relying on circular instructions of the Transport Commissioner. The respondent has informed the petitioners that excess tax paid by the petitioners for their contract carriage bus permits being voluntarily and not pursuant to seizure of the vehicles or proceedings initiated under Section 3-A of the amended Andhra Pradesh Motor Vehicles Taxation Act, 1963 and the petitioners failed to approach the High Court against the orders of the State in G.O.Ms.No.180 Transport, Roads &Buildings (TR1)Department dated 27-09-2006 and also since the petitioners were not claiming refund or adjustment of tax in terms of G.O.Ms.No. 180 above, they would not be entitled to refund or adjustment of the voluntarily paid tax. The petitioners are owners of different contract carriage permits holding motor vehicles. T h e writ petitions are filed aggrieved by the unlawful withholding by the respondents of the amounts erroneously paid towards motor vehicles tax. The petitioners inter alia contend that as the retention amounts to taxation without authority of the law qua Article 265 of the Constitution of India, such retention is illegal, arbitrary and unsustainable. The learned Government Pleader for Transport sensitized to this piquant situation of the respondent has sought time and obtained instructions. It is stated by the learned Government Pleader that the respondent has now issued several proceedings all dated 14-12-2009 agreeing to adjust the excess paid by the petitioners towards tax under an error of law towards the tax payable by the petitioners for the ensuing quarter ending 31-03- 2010 and in view of the representation by the petitioners on 14-12-2009. In the light of the proceedings dated 14- 12-2009 issued by the respondent, the learned counsel for the petitioners is satisfied that the grievance in these writ petitions does not survive for adjudication. The writ petitions are accordingly dismissed as ‘infructuous’ in the light of the proceedings issued by the respondent dated 14-12-2009 in favour of each of the petitioners. There shall however be no order as to costs. GODA RAGHURAM, J G.V. SEETHAPATHY , J Dated: 21-12-2009 Pvks