BHASKARA JANNA Vs. REGIONAL TRANSPORT OFFICER

JUDGEMENT

(1.) THE Petitioner is the owner of motor car ORG 3605 registered in the State of Orissa. Tax in respect thereof was also paid to Orissa State. It was brought to the State of Andhra Pradesh and when it was checked it was found that it was carrying 200 kilograms of fish. Motor Vehicles Inspector, therefore, reported that the motor car was used as a goods vehicle and was liable to pay tax and duty to which a goods vehicle is subject. The Regional Transport Officer. Srikakulam issued to the Petitioner notice to show cause why he should not be called upon to pay a tax of Rs. 300/ - and as additional tax of Rs. 30/ - and penalty in terms of the Rules then in force. It is that notice which is challenged by the Petitioner in this petition.

(2.) I would not have entertained this petition against a notice to show cause if the proceeding had stopped there for the time being because it is always open to the Petitioner to show cause, tender his explanation and adduce evidence in support of his case and to present it to the Regional Transport Officer. However, Mr. A. Suryanarayana Murthy, who appears on behalf of the Regional Transport Officer has placed before me the file which shows that in pursuance of the impugned notice the Petitioner tendered his explanation. It further shows that the Regional Transport Officer rejected that explanation and made an order demanding from the Petitioner Rs. 300/ - as and by way of tax Rs. 30/ - as and by way of additional tax and Rs. 660 -00 as and by way of penalty. The question, therefore, which is required to be considered is whether the motor car which was carrying 200 kilograms of fish was used in the State of Andhra Pradesh as a transport vehicle. Section 2(33) of the Motor Vehicles Act, 1939, defines 'transport vehicle' in the following terms : "Transport Vehicle" means a public service vehicle, or a goods vehicle. The expression 'public service vehicle' is defined in Section 2(25). We are not concerned with it in this case. Section 2(8) defines 'goods vehicle' in the following terms: