A SUDHARSANA REDDY Vs. R T O

JUDGEMENT

(1.) As both the writ petitions are interconnected we are inclined to dispose of the same by this common Judgment.

(2.) Both the writ petitions are filed by one A. Sudharshana Reddy who holds a pucca district contract carriage permit being Registration No. ADC 1969 in respect of which the tax payable is Rs.250/- per seat per quarter. The permit enables the petitioner to ply his vehicle as contract carriage anywhere in the District of Chittoor. When the vehicle was plying on the route Madanapalli - Tirupathi, it was checked on 16-2-1990 by the Regional Transport Officer, Tirupathi and the following irregularities were noticed:

(3.) No contract was produced. The passengers were found travelling by paying Rs.13/- each and they did not belong to one group. All the passengers were picked up at Madanapalli and the vehicle was proceeding to Tirupathi. The statement of one of the passengers also was obtained at the time of the check. Based on the check report a show cause notice was issued calling upon the petitioner to show cause why tax at the rate of Rs.437/- per seat per quarter, which is liable to be paid by an express stage carriage operator, should not be collected from him. In his explanation he denied the allegations. Rejecting the said explanation offered by the Petitioner, the Regional Transport Officer - Licensing Authority under the Motor Vehicles Act, issued demand notice dated 28-4-90 in RC No.3093/A2/90 calling upon the petitioner to pay the tax in a sum of Rs.10,222/-, being the difference in tax payable by a contract carriage and an express stage carriage, for the quarter ending 31-3-90. Challenging the same W.P.No.7552/90 was filed.