( 1 ) THIS writ petition is filed by the III Wheeler, IV Wheeler and lorry Owners Welfare Association (Regd.) for the following relief:"to issue a writ order or direction more in the nature of writ of mandamus directing the Secretary, Regional transport Authority of the concerned transport authorities to issue a valid receipt for payment being received towards motor vehicle tax from the owners of the commercial motor vehicles whether being III wheeler, IV wheeler or lorries and be pleased to pass such other and further orders. . . . . . . . . . . "the complaint of the petitioner is that the concerned authorities of the Transport department refused to issue valid receipts for payment made by the members of the petitioner-association towards motor vehicle tax. So alleging the above relief is sought.

( 2 ) IN response to notice re-rule, the joint Transport Commissioner-cum-Secretary, rta, Hyderabad has filed counter. In the counter-affidavit it is asserted that the members of the petitioner-Association without producing the certificate of registration pay the tax by way of demand draft or pay order and, therefore, by force of the provisions of Rule 13-A of the APMV taxation Rules, 1963 (the Rules, for brevity), the members of the petitioner-association cannot claim, as a matter of right, that the concerned authorities of the Transport department are obliged to issue valid receipts for payment. Rule 13-A of the Rules reads thus:"13-A. Manner of payment of tax : payment of every amount due under the act shall be made by way of cash up to the value of Rs. 300/- or a demand draft or a pay order obtained from any bank mentioned in the second Schedule to the reserve Bank of India Act, 1934 and the demand draft or the pay order shall be produced together with the certificate of registration, the valid certificates of insurance and in respect of transport vehicles a valid Registration Certificate of Motor Transport Undertakings under the Motor Transport Workers act before the Licensing Officer who shall record the fact of payment of tax in the Certificate of Registration and the valid certificate of Insurance and return them to the person who produces the same along with the taxation licence : provided that if the owner of a motor vehicle is not in possession of the certificate of Registration and the valid certificate of Insurance for sufficient reasons, the Licensing Officer may permit him to produce the same within 15 days from the date of production of the demand draft or the pay order in case such date is after the grace period or from the date of expiry of grace period in any case and on compliance they shall be deemed to have been produced together with the demand draft or the pay order; provided further that in respect of motor vehicles other than transport vehicles registered or kept for use in the state, payment of every amount due under the said Act, may be made by remittance of cash of the value for which payment is required to the Head Postmaster or deputy Post Master or Assistant postmaster or sub-postmaster concerned who functions as a licensing officer. The certificate of Registration and valid certificate of Insurance shall also be produced before the licensing officer concerned who shall record the fact of payment of tax and return them to the person who produces the same along with the tax licence. "

( 3 ) IT is clear from the main provisions of Rule 13-A that when the tax is being paid by way of demand draft or pay order, it should be accompanied by Certificate of registration and then only the concerned authority will be obliged to issue a receipt for having received the tax.

( 4 ) IN the instant case, admittedly certificates of Registration were not produced before the concerned authorities. If that is so, the members of the petitioner- association cannot claim the receipts as a matter of right or as a matter of course from the concerned authorities.

( 5 ) IT is true that under the first proviso to Ru