RAMANARAYANA GUPTA Vs. GOVT OF A P

JUDGEMENT

(1.) The petitioner is challenging the validity of Condition (Proviso) No. (iv) of G.O.Ms.No. 409 (Tr. III), dated 14-9-1986, which was published in the Gazette on 15-9-1986 and consequential MemoNo. 5024/ B6/87, dated 6-1-1988 demanding tax and penalty from him as illegal and arbitrary.

(2.) The petitioner is a transport operator. He has a goods vehicle bearing Registration No. UHK 181. He holds National Permit No. 183/ 81 for the said goods vehicle, which was valid till 31 -8-1991. The said vehicle is also covered by authorisation in the States of Maharastra, Karnataka, Tamilnadu, Madhya Pradesh, Utter Pradesh, Haryana, and Union Territory of Delhi (as it then was). The petitioner alleges that he has stopped the vehicle with effect from 12-9-1987 for repairs and reconstruction. He made an application for issuance of 'No Objection Certificate' in respect of the said vehicle duly submitting all the necessary documents viz., registration certificate, National Permit and authorisation on 30-12-1987. The second respondent called upon the petitioner to pay the tax for the entire one year irrespective of its usage, as also the composite fees in respect of the said seven States and penalty of Rs. 100/- per month per each state from September, 1987. This demand is raised on the strength ofG.O.Ms.No. 409, dated 14-9-1986. Condition (Proviso) No. (iv) of the said G.O. prohibits refund of the tax paid under the Notification. He, therefore, challenges the constitutional validity of the said condition on the ground that it has no nexus with the structure and texture of the Andhra Pradesh Motor Vehicles Taxation Act and the Rules made thereunder.

(3.) Coimter-affidavit is filed by the respondent No.2 adrmitting the averments that the registered owner of goods vehicle bearingNo. UHK 181 had obtained authorisation on 11-3-1987 which was valid up to 31-3-1988; that the vehicle was covered by National Permit No. 183/81 which was expired on 13-7-1991; that the petitioner had paid the composite fee (tax) for the first half year ending on September 30,1987 but failed to pay the composite fee (tax) for the second half year ending on March 31, 1988; that on December 30, 1987 he filed an application stating that he had paid Home State Tax for the quarter ending on December 31,1987 and did not pay the composite tax for other States as he had stopped plying of the vehicle in other states with effect from September 12,1987 as ithad become unfit for plying on long distance routes and that he had also surrendered the National Permit for cancellation and requested to issue 'No Objection Certificate' on the ground that the vehicle was shifted to Uttar Pradesh State. The second respondent further stated in his counter-affidavit that the owner had obtained the authorisation, valid up to 31-3-1988, so he is bound to pay one year composite tax irrespective of usage of the vehicle; that he was allowed to pay the composite tax in two instalments as a matter of convenience. For consideration of the application of the registered owner for cancellation of permit, he was asked to pay composite tax at the rate of Rs. 750/-and Rs. 375/- with penally of Rs. 100/- per month inrespect of six States and one Union Territory viz., Delhi (as it then was). It is also stated that the petitioner had not given any non-use intimation on or before September 30, 1987 as contemplated under the provisions of the Andhra Pradesh Motor Vehicles Taxation Act, 1963 and the rules made thereunder and that the impugned G. O. is in accordance -with the rules and is therefore valid and legal Under the circumstances itis prayed that the writ petition be dismissed.