ORDER :

The present writ petition came to be filed under Article 226 of the Constitution of India seeking the following relief:

“…to issue an appropriate Writ, order or direction more particularly one in the nature of Writ of Mandamus declaring that the non-generic Cranes and Hoppers belonging to the Petitioners are not a vehicle within the meaning of Section 2(18) of the Motor Vehicles Act and consequently declare the action of the 4th Respondent in coercing the Petitioner to pay LT tax towards the No.6 non-generic cranes and No.3 Hoppers stationed at the Kakinada Port instead of passing detailed Orders on the taxability of the said type of non generic Cranes and Hoppers belonging to the Petitioners in accordance with the Order of this Hon’ble Court dated 14.03.2017, in Writ Petition No.5947 of 2011 as being arbitrary unreasonable and malafide apart from suffering from a non application on mind and consequently quash the memo No.029402B32015 dated 28.08.2017 and 02.11.2016, as being illegal, and arbitrary and without the authority of Law and pass such other order or orders as are deemed fit and proper in the circumstances of the case and in the interest of Justice…”

2. The petitione