E SATYAVATHI Vs. REGIONAL TRANSPORT OFFICER ANANTAPUR

JUDGEMENT

(1.) The application of the petitioner wherein he sought refund of tax for the month of June, 1993 in respect of contract carriage bus bearing No. AP-02/T .0114 was rejected by the Regional Transport Officer, Ananthapur by his proceedings in RC. No. 4228/A3/94 dated 23-12-1994. Hence, this writ petition assailing the validity of the same.

(2.) Heard the counsel for the parties.

(3.) The application of the petitioner was rejected by the Regional Transport Officer on the ground that though the petitioner filed stoppage report on 31-5-1993 stating that she stopped the contract carriage with effect from 31-5-1993 and kept near her Branch Office. Bukkapatnam, she did not surrender the tax token issued for the quarter ending 30-6-1993 along with the stoppage intimation as required under the Rules. Condition (a) of the G.O.Ms. No. 82. Tr. R and B (Tr. 11), dated 26-3-1980 reads :