(1.) These writ petitions are disposed of by common order as common questions of law on para muteria facts have been raised.
(2.) Facts are taken from Writ Petition No.35446 of 1998. The petitioner was the owner of the vehicle on 11-11-1998 with idle contract carriage permit, effective within 2KMs., from the residential address of the owner. One of the conditions of permit is that the vehicle shall be parked at such stands as may be determined by the Transport Authority when it is not engaged and it shall be available for hire thereat. Reference be made to Rule 185(1)(e)(iii) of the A.P. Motor Vehicles Rules, 1989 (hereinafter referred to as 'the Andhra Rules')- It would remain within 2KMs. Statutory tax on such permit at the rate of Rs.10.00 per seat per quarter was levied. The owner is required to take a special permit for operation after giving the terms of contract and the names of the passengers to the Authority concerned.
(3.) The petitioner's vehicle was not found by the Department on 17-11-1998 at the given address or within 2KMs., radius. No stoppage was intimated to the Department. No shifting information with respect to parking place was intimated. Show cause notice dated 24-11-1998 was served pointing defaultation resulting in presumption of the vehicle having been plied without tax, and proposed tax at the rate of Rs.2,500.00per seat. The petitioner submitted her explanation, inter alia, that in view of objection from the Municipal Corporation, neighbours, the vehicle was parked at Machili Bazar while she is residing at the address given in the registration Certificate.