The main legal point established in the judgment is the interpretation of the definition of 'public place' and the requirement for tax exemption for vehicles used exclusively within private premises.

ORDER :

The present Writ Petition came to be filed under Article 226 of the Constitution of India seeking the following relief:-

“…to issue a writ, direction or order or orders more particularly one in the nature of (a) Writ of Certiorari declaring the order dated 27.08.2022 in R.No.00730/A2/2022 issued by the 2nd respondent herein rejecting the appeal dated 14.6.2022 against the order dated 14.6.2022 in R.No.25/A1/2022 passed by the 3rd respondent as illegal, arbitrary and in contravention of the provisions of the Motor Vehicles Act and AP Motor Vehicles Taxation Act besides being violative of the petitioner's rights guaranteed under Article 14 and 19(1)(g) of the Constitution of India and to consequently set aside; (b) Writ of Mandamus/ such other writ setting aside the demand of Rs.22,71,700/- raised by the 3rd respondent vide VCR (Vehicle Check Report No.AP231/NOV2021/029057, No.AP231/NOV2021/028945, No.AP231/NOV2021/029009, No.AP231/NOV2021/029022, No. AP231/NOV2021/029093, No.AP231/NOV/2021/028996, NO.AP231/NOV2021/028925 and AP231/NOV2021/029046, all dated 16.11.2021 against the motor vehicles bearing Nos. AP-39-Y-5285, AP-39-X-5681, AP-39-Y-0230, AP-39-X-9253, AP-39-X-6145, AP-39-X-9310, AP-39-X-7129, AP-39-X-3329, AP-31-TT-5238, AP-31-TT-5067, AP-31-TT-4950, AP-31-TT-4050, AP-31-TT-4077, AP-31-TT-4678, AP-39-X-6314, AP-39-Y-0230, AP-39-X-3329, AP-39-X-5681, AP-39-X-6085, AP-39-X-6145, AP-39-X-6314, AP-39-X-7129, AP-39-X-8973, AP-39-X-9153, AP-39-X-9286, AP-39-X-9310, AP-39-Y-5285, AP-31-TT-4050, AP-31-TT-4077, AP-31-TT-4500, AP-31-TT-4509, AP-31-TT-4678, AP-31-TT-4950, AP-31-TT-5067, AP-31-TT-5148, AP-31-TT-5238, AP-31-TT-5373, AP-31-TT-5490, AP-31-TT-5517, AP-31-TT-6039, AP-31-TT-5670, AP-31-TT-5580, AP-31-TT-5418, AP-31-TT-5400, AP-16-TG-2619, AP-16-TG-2579, AP-16-TG-2479, AP-39-Y-3008, AP-39-X-8856, AP-39-X-7639, AP-16-TD-7759 respectively by declaring the same as illegal, arbitrary and in contravention of the provisions of the Motor Vehicles Act and AP Motor Vehicles Taxation Act and to consequently refund the sum of Rs.34,49,590/- paid under protest; (c) Writ of Mandamus/such other writ to grant exemption of tax under Section 9 of the Andhra Pradesh Motor Vehicles Taxation Act, 1963 for all vehicles owned by the petitioner and used within the premises of Rashtriya Ispat Nigam Limited for the purpose of the contract dated 17.11.2020 by the petitioner and Rashtriya Ispat Nigam Limited until the expiry of the contract dated 17.11.2020 by the petitioner and Rashtriya Ispat Nigam Limited until the expirty of the contract dated 17.11.2020 and pass ...”

2. The petitioner is a company registered under Companies Act 1956, engaged in the business of providing logistics support since 1985 and is diversified into deployment of heavy lifting equipment required for infrastructure and construction projects. The petitioner company was awarded with the Contract dated 17.11.2020 for a period of 4.5 years for Handling and storage of Iron and Steel Material at Central Dispatch Yard situated inside of Visakhapatnam Steel Plant, Andhra Pradesh, a corporate entity of Rashtriya Ispat Nigam Limited (RINL).

3. The petitioner company in furtherance of the terms and conditions of the contract and in consonance o the work order dated dated 19.01.2021 from RINL, slowly commenced to deploy the 36 vehicles bearing Nos.AP-39-Y-5285, AP-39-X-5681, AP-39-Y-0230, AP-39-X-9253, AP-39-X-6145, AP-39-X-9310, AP-39-X-7129, AP-39-X-3329, AP-31-TT-5238, AP-31-TT-5067, AP-31-TT-4950, AP-31-TT-4050, AP-31-TT-4077, AP-31-TT-4678, AP-39-X-6314, AP-39-Y-0230, AP-39-X-3329, AP-39-X-5681, AP-39-X-6085, AP-39-X-6145, AP-39-X-6314, AP-39-X-7129, AP-39-X-8973, AP-39-X-9153, AP-39-X-9286, AP-39-X-9310, AP-39-Y-5285, AP-31-TT-4050, AP-31-TT-4077, AP-31-TT-4500, AP-31-TT-4509, AP-31-TT-4678, AP-31-TT-4950, AP-31-TT-5067, AP-31-TT-5148, AP-31-TT-5238, AP-31-TT-5373, AP-31-TT-5490, AP-31-TT-5517, AP-31-TT-6039, AP-31-TT-5670, AP-31-TT-5580, AP-31-TT-5418, AP-31-TT-5400, AP-