INDIA PUBLIC TRAVELS Vs. STATE OF TELANGANA

JUDGEMENT

(1.) Heard learned counsel for the petitioner and learned Government Pleader for Transport for respondents and perused the prayer in the writ petition with the supporting affidavit and the impugned proceedings dated 17.02.2018 and the written instructions received by the learned Government Pleader and the memo No.5478/Tr.I(1)/2016 dated 27.09.2016 and Sections 207 and 81 of the Motor Vehicles Act and Rule 6-A of the Motor Vehicle Taxation Rules 1963 (in relation to seizure of the additional tax payable under Section 3 of the Act and its recovery) adopted including for the State of Telangana after the reorganization.

(2.) It is the supporting affidavit averment including by reproduction of Rule 6-A of the said Rules clause (1) which speaks when a motor vehicle is found misused or used nor in accordance with the purpose for which the vehicle was registered, or the permit was granted, attracting higher rate of tax as a vehicle falling of in another category or class, the Licensing Officer of the jurisdiction in which it was found or the Licensing Officer on whose rolls the vehicle stands registered shall issue or cause to be issued a notice to the registered owner or the permit holder or the person in control of the vehicle, as the case may be, to show cause and explain as to why additional tax as mentioned in the notice shall not be levied and collected from him duly giving him at least seven days time to submit his reply.

(3.) Thus the very rule speaks of giving of show cause notice and opportunity to give reply and issuing of any proceeding if any explanation submitted within the statutory period allowable to submit the explanation and perusal of the impugned proceedings dated 17.02.2018 no way refers about any giving of such notice and allowing of the statutory time to give reply, but for direct final order which is contrary to the very statutory provision, leave about the issue involved is something otherwise to it of the vehicle was plying under the erstwhile Ranga Reddy District (newly formed Medchal District) and the Government memo supra dated 27.09.2016 reads that fresh proposals for permit shall be processed based on the jurisdiction of the new Districts, once the process of reorganization have been completed and the existing permits for operation of the transport vehicles shall be valid throughout the territory of old district/districts till the expiry of their permit irrespective of the district reorganization.