ORDER:

The 1st petitioner is the owner of two contract carriage vehicles bearing Nos.AP16TS2877 and AP16TS2982 and the 2nd petitioner is the owner of two contract carriage vehicles bearing Nos.AP39TC7543 and AP39TC7544.

It is the case of the petitioners that on account of the Covid-19 pandemic and consequent regulations, they had decided not to use the vehicles or keep the vehicles for use in the State of Andhra Pradesh for the period after 31.03.2021, and had not paid the motor vehicle tax for the quarter ending 30.06.2021. The petitioners are now seeking to deposit the motor vehicle tax for the quarter ending 30.09.2021. They are aggrieved by the refusal of the authorities to accept the quarterly tax, for the quarter ending 30.09.2021, on the ground that the petitioner had not paid the tax for the quarter ending 30.06.2021.

Section 3 of the A.P. Motor Vehicle Tax Act, 1988 stipulates that every vehicle, in the nature of the vehicles owned by the petitioner, would attract motor vehicle tax, wherever such vehicles are used or kept in use in the State of Andhra Pradesh. This would mean that the owners of such vehicles would either pay the motor vehicle tax payable periodically or demonstrate to the authorities that the vehicle were not being used or kept for use in the State of Andhra Pradesh, and claim exemption from payment of such motor vehicle tax.

Rule 2 of the A.P. Motor Vehicle Taxation Rules, 1963 was introduced to provide a method of performing such an act. This Rule requires the owners of the vehicles who seek exemption from payment of motor vehicle tax, to intimate to the authorities before the tax period commenced, that the said person who owns the vehicle, is not going to use or keep the vehicle for use in the State of Andhra Pradesh for a certain period of time for which he would not be claim motor vehicle tax.

This Court by order dated 01.09.2021 in W.P.No.13780 of 2020 and batch, had held that the method set out in Rule-12A of the A.P. Motor Vehicles Taxation Rules, 1963 is only on method available to demonstrate that the owner of the vehicle has not used or kept his vehicle for use in the State of Andhra Pradesh for the period for which exemption is sought. This Court had also held that it was open to the owner of the said vehicle to demonstrate this fact by any other method that the owner of the vehicle chooses.

In these circumstances, this writ petition is disposed of leaving it open to the petitioners to file a representation before the 3rd respondent authority, within a period of 10 days from today, setting out the facts and material to demonstrate that their vehicles have not been used or kept for use in the State of Andhra Pradesh for the quarter ending 30.06.2021. The 3rd respondent, upon receipt of such representation, within a period of three weeks of receipt of the said representation, shall take a decision as to whether the vehicles of the petitioners have been used or kept for use in the State of Andhra Pradesh, for the aforesaid period. Depending upon the decision taken by the 3rd respondent, the petitioners shall be liable to pay the motor vehicle tax along with other penalties and charges as may be determined by the 3rd respondent. Needless to say, it would always be open to the petitioners to exercise their remedies against the order passed by the 3rd respondent.

Pending disposal of the representation of the petitioners, the 3rd respondent shall permit the petitioners to ply their vehicles on payment of motor vehicle tax for the quarter ending 30.09.2021.

However, if no representation is filed by the petitioner within the ten days granted, for this purpose, the respondents can take steps for recovery of the dues.

As a sequel, pending miscellaneous petitions, if any, shall stand closed. There shall be no order as to costs.

________________________ R. RAGHUNANDAN RAO, J

9th September, 2021 Note: Issue C.C. in 2 days.

(B/o) Js HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO

9th September, 2021 Js