ORDER :

This Writ Petition is filed under Article 226 of the Constitution of India, seeking to set aside the demand notice dated 16.02.2021 in R.No.123/2020 issued by the 2nd respondent herein. The 2nd respondent herein issued show cause notice in R.No.123/C1/2020 dated 04.12.2020 under Sections 3 and 4 of the Andhra Pradesh Motor Vehicles Taxation Act, 1963 (hereinafter called, ‘the Act’), directing the petitioner herein, who is the owner of the bus bearing No.AP 04TW 8265, to pay an amount of Rs.88,350/- towards taxes and penalty for the quarters ending 30.06.2020, 30.09.2020 and 31.12.2020 and the petitioner was also informed to avail the tax exemption as facilitated by the Government of India in the letter No.RT- 1101202/2019-MVL (Pt-8) dated 30.03.2020, as provided under Rule 12A of the Andhra Pradesh Motor Vehicles Taxation Rules, 1963 (hereinafter called, ‘the Rules’), the transport vehicle operators, those who intend not to operate the vehicles under pandemic Covid-19, may exercise their option by filing stoppage of their vehicle before the concerned Registering Authorities by intimating the fact to get exemption of tax in respect of their stopped vehicles within time stipul