V VENKATA SUBBAIAH Vs. REGIONAL TRANSPORT OFFICER CUDDAPAH

JUDGEMENT

(1.) The Petitioner is seeking a writ of certiorari to quash the demand issued by the respondent in R.No.1901/B1/ 80, dated September 22, 1980 calling upon the petitioner to pay the difference of the Tax of Rs.10,700/- in respect of his vehicle APD 3657 for the quarter ending December 31, 1979.

(2.) The facts stated in support of the demand are that on December 17. 1979 while the taxi cab APD 3657 was plying near S.Uppalapadu enroute Gurulakunta to 3ammalamadugu the Sub-Inspector of Police, dammalamadugu checked it and noticed that the petitioner picked up fifty five passengers at Koilakuntla to Jammalamadugu by collecting individual fares and thereby the petitioner used it as a stage carriage. He laid the report of even date to the respondent who issued a show cause notice dated March 3, 1980 as to why the difference of the tax should not be imposed. The petitioner in his explanation stated that a pregnant women, who was travelling in his cab developed acute pains. She was' taker to S.Uppalapadu. The vehicle was stopped due to airlock and the petitioner was trying to start the vehicle. The relatives of the lady were towing the vehicle. In the interregnum, the Sub Inspector of Police checked the vehicle and detected twenty eight passengers and the petitioner compounded for the same. He stated that he did not pick up or set down any passengers enroute nor collect any individual fares. Therefore, it cannot be treated as a stage carriage. He carried a pregnant lady on humanitarian consideration and he was landed in this trouble. Therefore, he requested to drop the proceedings.

(3.) The explanation was considered by respondent but was not accepted. The respondent found that the petitioner has used the taxi cab as a stage carriage. In exercise of the powers conferred under proviso to explanation I to Rule 4 of revised rates of taxes on Motor Vehicles under the A.P. Motor -Vehicles Taxation Act, 1963, in G.O.Ms.No. 311, dated March 23, 1979, he imposed the tax as stage carriage on the basis of the number of passengers actually carried at the time of the misuse.