GUNGANTI AMRITHA Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) The petitioner is the owner of the contract carriage vehicle bearing registration No.AP-16-TU-9899 registered in Nizamabad. The petitioner also had a carriage permit No.PC-AP025/10/BSP/2009, which was valid up to 30.10.2018.

(2.) The vehicle of the petitioner was engaged by a tourist party for the period from 09.06.2017 to 24.06.2017 for visiting various pilgrimage places in the States of Andhra Pradesh, Tamilnadu and Kerala. For the purpose of transporting the said tourist party, the petitioner submitted an application for special/temporary permit on 07.06.2017 to the registering authority at Nizamabad and obtained a special permit bearing No.TS016/3378/PTOV/2017, valid for the period 09.06.2017 to 24.06.2017.

(3.) The petitioner, thereupon, entered the Andhra Pradesh State on 09.06.2017 and paid a vehicle tax of Rs.14,000/- in accordance with G.O.Ms.No.140, dated 12.08.2002. It appears that after completing the outbound leg, the return journey was commenced on 17.06.2017 and the vehicle entered the State of Andhra Pradesh on 19.06.2017 at about 12.30 a.m., which is the intervening night of 19.06.2017 and 20.06.2017, at Nagari. It is the case of the petitioner that as there was no boarder check post and since it was midnight, the driver in the bus could not pay the necessary weekly tax. The vehicle is said to have been taken to Tirupati and the driver of the vehicle was making ready to go to the appropriate authority for payment of vehicle tax on 20.06.2017. At that time, the 4th respondent has said to have seized the vehicle under vehicle check report No.1077146 dated 20.06.2017 on the ground of nonpayment of tax.