IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
C.V. BHASKAR REDDY, J.
Garuda Lorry Transport – Petitioner
Versus
The State of Telangana – Respondent
Writ Petition No.6064 Of 2024
Decided On : 06-03-2024
(A) Telangana Motor Vehicles Act, 1963 - Section 9(1)(a)(ii) - Writ of Mandamus - Petition filed seeking exemption from pending quarterly road taxes for vehicle No. TS 02 UB 7569 due to inability to pay caused by COVID-19 pandemic - Court directed respondents to consider the representation made by the petitioner regarding tax exemption and pass appropriate orders within four weeks. (Paras 1, 3)
Facts of the case:
The petitioner, owner of vehicle No. TS 02 UB 7569, sought exemption from quarterly road taxes due to financial difficulties stemming from the COVID-19 pandemic and an accident that rendered the vehicle inoperable since November 2021.
Findings of Court:
The court did not express an opinion on the entitlement for tax exemption but mandated a timely consideration of the petitioner's representation.
Issues: The main issue was whether the petitioner is entitled to an exemption from quarterly road taxes under the Telangana Motor Vehicles Taxation Act due to financial hardship.
Ratio Decidendi: The court emphasized the need for the respondents to consider the petitioner's representation in accordance with government instructions, highlighting the principles of natural justice.
Result: Writ petition disposed of with directions to consider the representation.
ORDER :
C.V. BHASKAR REDDY, J.
This writ petition is filed seeking the following relief:
“…..to issue one in direction Writ of Mandamus a) To direct the Respondents to grant an exemption of all pending quarterly Road Taxes pertains to Petitioners Vehicle No. TS 02 UB 7569 an amount of Rs.2,19,100/- along with penalty etc by invoking Section 9(1)(a)(ii) of The Telangana Motor Vehicles Act, 1963
b) To direct the Respondents to permit the Petitioners vehicle No.TS 02 UB 7569 to run on the road by receiving present Quarterly Road Tax from the Petitioner and
c) To direct the Respondents not consider and dispose of the representation made by the Petitioner dated 12.02.2024 and not permitting the Petitioners vehicle No.TS 02 UB 7569 on the road is illegal, arbitrary, violation of the principles of natural justice and as well as violation of the Articles 14, 19, 21 and 300A of Constitution of India consequently direct the Respondents to permit the vehicle No.TS 02 UB 7569 to run on the road till pending disposal of the above Writ Petition…”
2. The petitioner claims to be the registered owner of the Lorry bearing No.TS 02 UB 7569, which was purchased in the year, 2016 by availing finance from TATA Motors Finance Limited under monthly EMIs. The said vehicle was met with an accident on 27.11.2021 at the outskirts of Nagula Mallial Village, Kothapally Mandal, Karimnagar District and since the date of accident, the said vehicle was under repair. It is the case of the petitioner that due to COVID-19 pandemic, its transport business was affected and it could not pay monthly EMIs in time and was unable to run the vehicle. Therefore, the petitioner made a representation, dated 12.02.2024 before the respondents requesting the authorities to grant permission to run vehicle on the roads by exempting the quarterly road tax by invoking Section 9 of the Telangana Motor Vehicles Taxation Act, 1963. The grievance of the petitioner is that the respondent authorities have not considered the said representation, dated 12.02.2024, till date.
3. This Court, without expressing any opinion with regard to entitlement of the petitioner for exemption of quarterly road tax by invoking Section 9 of the Telangana Motor Vehicles Taxation Act, 1963, deems it appropriate to dispose of this writ petition directing the respondents to consider the representation, dated 12.02.2024 submitted by the petitioner in accordance with the instructions issued by the Government from time to time and pass appropriate orders within a period of four(4) weeks from the date of receipt of a copy of this order.
4. With the above observations, this writ petition is disposed of. There shall be no order as to costs. As a sequel, the miscellaneous petitions pending, if any, shall stand closed.
AI
The court directed the respondents to consider the petitioner's request for tax exemption under the Telangana Motor Vehicles Act, emphasizing adherence to natural justice principles.
Failure to submit required documentation for vehicle tax exemptions results in liability for payment, even for unroadworthy vehicles.
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