LAKSHMAIAH Vs. TRANSPORT COMMISSIONER A P HYD

JUDGEMENT

(1.) This Writ Petition seeks to quash the order of the Regional Transport Officer, Nellore dt. 17-4-63 as confirmed by the Transport Commissioner, A. P. in his Proceedings dt 19/22nd October, 1963, The petitioner owning bus APN 1639 neither paid the Motor Vehicle tax as required under the Act nor surrendered the registration certificate with intimation oi stoppage as required under Rule 12 ot the Andhra Pradesh Motor Vehicles Taxation Rules, 19b3 for the quarter ending 30-6-1963. He was, therefore, called upon to pay the tax along with the penalty for his failure to pay the tax within the stipulated time. Aggrieved by this order, the petitioner went in appeal to the Transport Commissioner who held that he was not competent to go into the question of the validity of tax, but, however, reduced the penalty to Rs. 150/-.

(2.) It is against this order that the Writ Petition has been tiled. It is conceded that this is the case of a transport vehicle which is not covered by a valid fitness certificate as contemplated under Rule 12-A proviso (2) of the Andhra Pradesh Motor Vehicles Taxation Rules. Therefore, the vehicle cannot be taxed as a transport vehicle, What penalty can be levied for failure to surrender registration certificate etc,, has , however, to be enquired by the Regional Transport Officer. In view of the amendment of Rule 12-A, the demand notice of the R. T. O. as confirmed by the Regional Transport Commissioner cannot stand. It is accordingly set aside. The Regional Transport Officer will go into the question as to what is the amount recoverable as a nontransport vehicle towards motor vehicle tax in pursuance of Rule 12-A of the Andhra Pradesh Motor Vehicles Taxation Rules. The Writ Petition is allowed but there will be no order as to costs. Advoate's fee : Rs. 50/-.

(3.) It is represented that a number of Writ Petitions of similar nature are pending. The same may be expedited. Petition allowed.