Challa Kodanda Ram, J.

1. This writ petition is filed challenging the seizure of the petitioners’ vehicles, Tractor bearing T.R.No.AP15UETR 6484 and Trailor bearing No.AP-15-U-5755.

2. First petitioner is the owner of Tractor bearing T.R.No.AP15UETR 6484 which he has purchased on 7.3.2013 for using in agricultural operations. 2nd petitioner is the owner of the LMV- Trailor bearing Registration No.A.P.No.15-U-5755 and the same was purchased by her in the year 1999 and is permitted to carry weight of 1500 kgs. It is also permitted to transport goods. While the Tractor along with Trailor was proceeding from Keshavapur to Warangal with wood for domestic purpose, the same was intercepted by the 2nd respondent and a vehicle check report bearing No.1317282 dated 8.4.2013 was issued. As per the check memo on demand the driver Pallapu Srinu, S/o. Ramulu of Keshavapur failed to produce the documents showing 1) Registration, 2) R.C Book, 3) Proof of insurance of the vehicle, 4) Pollution clearance certificate, 5) Driving licence and 6) Permit. Further, there was no proof of tax having been paid up to quarter dated 31.6.2013. The vehicle was seized in exercise of powers under Section 8 of A.P. Motor Vehicles and Taxation Act, 1963 (for short “the Act”) and Section 207 of Motor Vehicles Act.

3. On behalf of the petitioners, the learned counsel would submit that the petitioners approached the first respondent’s office and was informed that for the Trailor tax is due for the period 21.12.2002 to 30.4.2013 and on account of the same, petitioners had to pay a sum of Rs.95,760/-, which is inclusive of alleged tax due and penalty. Petitioners submit that the respondents had not given any show-cause notice setting out the details of the amount that is being demanded orally except stating the tax and penalty is due and payable and unless the said amount is paid the vehicles would not be released. Petitioners are poor agriculturists and on account of the fact that the vehicle is seized and kept with the respondents since April, 2013, they are facing undue hardship and they are unable to eke out their livelihood. They are unable to raise an astronomical sum of Rs.95,000/- and are unable to get the vehicle released and as such they approached this Court.

4. When the matter came up for admission, we had put on notice to the learned Government Pleader appearing on behalf of the respondents and on instructions, learned Government Pleader would submit that the amount demanded is towards tax, fees and penalty. However, he was unable to give the details. Learned Government Pleader would further submit that the tax amount would work out to about Rs.33,560/-. We may notice that the petitioners’ averments which have not been denied that the Tractor was purchased on 7.3.2013 and in fact there was a 30 days time for getting the same registered and paying the tax. So far as the Trailor is concerned, the same has already been registered in the year 1999 and as such the only aspect that is required to ascertain that whether the tax applicable has been paid or not. We find on perusal of Act and Rules, unfortunately there is no provision dealing with putting on the owners of the vehicles on notice which are seized, the necessary procedure to be followed to get their vehicles released. In the present case, the seizure of the vehicle has been effected under Section 8 of the Act. As against the seizure of the vehicle, an appeal is provided to the aggrieved party under Section 12(c ) of the Act within 30 days from the date of communication to him of the order of levy or the date of seizure as the case may be and the authority to whom appeals can be preferred and the procedure is prescribed by the Rules. Rule 15 of the Andhra Pradesh Motor Vehicles Taxation Rules, 1963 (for short, “the Rules”) the only rule dealing with this aspect, is in following terms:

“15. Procedure for appeal : - (1) An appeal under Section 12 of the Act against an order of levy made un