P PRASAD Vs. SECRETARY REGIONAL TRANSPORT AUTHORITY KADAPA

JUDGEMENT

(1.) The petitioner is the registered owner of a heavy goods vehicle bearing No.AP04T4334. The vehicle had permit valid up to 22-12-2000 and fitness certificate upto 1-2-2001. Tax was paid for the quarter ending with 31-12-2000. Petitioner contends that the vehicle as well as the records were seized by the Railway Police on 7-9-2000 in connection with an accident. According to him, the vehicle was returned on 25-6-2001 and the records were returned on 27-4-2003. In view of these developments, petitioner claims to have submitted a representation dated 30-5-2003 informing the respondent that the vehicle was not put to use and that it is not liable to be levied tax from 1-1-2001 onwards. The respondent issued Memo dated 13-6-2003 informing the petitioner that since he did not give the intimation of stoppage of plying of the vehicle before the commencement of the next quarter, his request cannot be acceded to and that he is liable to pay the tax in view of Section 12(A) of the A.P. Motor Vehicles Taxation Rules. The petitioner challenges the said memo.

(2.) In the counter-affidavit filed by the respondents, it is stated that it was obligatory on the part of the petitioner to intimate the stoppage of the vehicle before the commencement of next term viz., 1-1-2001. It is stated that on his failure to do so, Rule 12(A) operated and the petitioner is deemed to have operated the vehicle. On this ground, it is contended that the petitioner was liable to pay the tax for the entire period.

(3.) Heard learned Counsel for the petitioner and learned Government Pleader for Transport.