UNION OF INDIA Vs. SECRETARY REVENUE DEPARTMENT

JUDGEMENT

(1.) In this Writ Petition, the petitioners have sought the following relief;

(2.) The factual matrix in which this Writ Petition is filed, is that the petitioners purchased three vehicles, one Premier 118 NE and two Tata Sumo Jeeps from Telco, Pune. These vehicles were received on 4-7-1997 and 20-8-1997. They also ordered for three vehicles which were expected to be delivered, when the Writ Petition was filed. The Regional Transport Officer, Ranga Reddy District was addressed on 7-7-1997 for grant of Registration and issue of Certificate. The Registration Certificate was not given on the ground that the entry tax under the Andhra Pradesh Tax on Entry of Motor Vehicles Into Local Areas Act, 1996 (hereinafter referred to as 'the Act') was not paid. The levy of entry tax at the rate of 8% on the cost of the vehicle, is challenged by the petitioners.

(3.) Counter has been filed. We have heard learned Counsel for the parties.