BH SATYANARAYANAMURTHY Vs. REGIONAL TRANSPORT OFFICER EAST GODAVARI

JUDGEMENT

(1.) This Writ Petition is to quash the notice of demand of tax and the levy of penalty for the quarters ending with 30th June, 1963, 30th September, 1963 and 31st December, 1963 in regard to the vehicle, A.P.P. No. 246.

(2.) The petitioner's case is that the fitness certificate of the petitioner's vehicle had expired on 31st March, 1963 and no fitness certificate was granted later on. The demand notice was issued to the petitioner and penalty was levied on the ground that neither tax was paid nor stoppage report was submitted surrendering the registration certificate under rule12 of the Rules framed under the provisions of the Andhra Pradesh Motor Vehicles Taxation Act. Rule 12 was amended later OB and rule 12-A was inserted on 19th August, 1964, with retrospective effect. According to the second proviso of rule 12-A, there is a presumption that if the transport vehicle is not covered by a valid fitness certificate or a valid permit, it may be deemed that the vehicle is not kept for use as a transport vehicle and is not taxable as such. It is not disputed that the cr.se is now governed by the provisions of amended rules 12 and 12(A). It is also to be seen that the provision for the surrender of the registration certificate in the original rule 12 has been deleted. The demand notice and levy of penalty does not survive because of rule 12 and rule 12-A and is no longer valid.

(3.) In this view of the matter, the writ petition is allowed. No order as to costs.