The transport authorities have the power to levy tax on a vehicle for plying on an unauthorized route, and the vehicle is liable to pay tax for the full quarter even though it was found plying on an unauthorized route only for a single day. However, the transport authorities should consider the operator's explanation and determine whether the vehicle was plied in an unauthorized manner in view of the circumstances explained by the operator.

( 1 ) NAVAKOTI, the writ petitioner the appellant was accorded a temporary permit for the route Nellore to Jaldanki. The State-carriage A. P. N. No. 7209 on that route is required to cross a Railway level crossing at Bitragunta Railway station. On 7-3-1974 the Motor Vehicles Inspector. Kavali checked A. P. N. No. 7209 at 7-55 p. m. at Konda Bitragunta level crossing and submitted report No. 14271 to the authorities. A show cause notice was issued on 11-3-1974 to the petitioner, based on the facts of the report, as to why a difference of tax in Rs. 510. 00 and penalty of Rs. 1,020/- should not be collected. The petitioners averred in his explanation on 15-3-1974 the vehicle A. P. N. No. 7209 with thirty passengers reached Bitragunta level crossing at 5-15 p. m. on its onward journey to Nellore. The level crossing gate was closed and remained closed upto 7-30 p. m. The Stage-carriage for a long time was thus detained. The passengers became "restive" for the gate remained closed for two hours and more due ". . . . . . to Sri Venkateswara Yearly Festival at Bitragunta town proper causing sudden detention of trains by chain pulling. . . . . . . . . . . . to passengers in one tone insisted. . . . . . . . . . to take them to Nellore by some other route so as to enable them to reach Nellore at least late in the night. . . . . . . . . . . . Unable to convince them. . . . . . . . . . . . . . . . any Conductor and Driver. . . . . . . . . took the vehicle most unwillingly over the alleged unauthorised route. " A certificate from the Station Master, Bitragunta was tendered in the enquiry showing the gate at Bitragunta remained closed from 17-15 to 19-30 hours.

( 2 ) THE Secretary R. T. A. , Nellore at first imposed a "compounding fee of Rs. 100. 00". The state Transport Appellate Tribunal at Hyderabad in R. P. 97/74 dated 27-9-1974 set aside the order for in the order it is held the imposition was without the "consent" of the operator.

( 3 ) IN the impugned proceedings as to levy of tax in R. C. No. 4095/b2/74 dated 212 1974 the relevant part of the order reads as under : "a show cause notice was issued to the Registered Owner as to why difference of tax of Rs. 510. 00 along with penalty of Rs. 1010. 00 should not be collected. He has submitted the explanation along with the proceedings of the Regional Transport Authority held on 28-3-1974 and pleaded that it is pending in Revision petition. The judgment of Revision petition was Seen and in R. No. 3899/a4/74 the Honourable Judge gave the findings that the compounding fee was imposed without his consent and the Temporary permit expired and there is no ease to take action. Since the provisions of Taxation Act is quite different to that of M. V. Act, I levy tax of Rs. 510. 00 plus a penalty of Rs. 1020. 00 for the quarter ending 31-3-1974. " The levy of tax and penalty was unsuccessfully challenged in Writ Petition No. 7184 of 1974 (20-7-1976 ). Hence the appeal.

( 4 ) THE learned counsel for the appellant urged there was no power in the Transport Authorities to have levied a "further tax" once a vehicle was equipped with a permit. In such case no additional tax can be levied is the first argument raised by the learned counsel for the appellant. In support of this extreme contention, the learned counsel relied on the judgment reported in Kesavaiah v. R. T. O. , (1971) 2 An WR 241: (1971 Tax LR 1599 ). This contention, in our view, is without any legal basis.

( 5 ) SECTION 3 of the Andhra Pradesh Motor Vehicles Taxation Act (Act V of 1963) reads a under: " (1) The Government may by notification from time to time, direct that a tax shall be levied on every motor vehicle used or kept for use, in a public place in the State. (2) The notification issued under sub-sec. (i) shah specify the class of motor vehicles on which, the rates for the periods at which, and the date from which the tax shall be levied. " (Proviso is omitted ).

( 6 ) THE State Government issued G. O. Ms. No. 1121. H