( 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 tax