ORDER

The writ petition is filed under Article 226 of the Constitution of India seeking the following relief:

“…to issue Writ, Order or direction especially one in the nature of Writ of Mandamus by declaring the action of the respondents in not accepting the payment of tax for the petitioner’s goods carriage (HMV) vehicles bearing Nos. AP 16 TE 7015, AP 16 TE 6270, AP 16 TE 6280, AP 16 TE 6361, AP 16 TE 6251 and AP 16 TE 6253 for the present quarter i.e., 31.03.2023 on the ground of non-payment of tax and penalty for the previous quarters as illegal, arbitrary and violative of Article 19(1) (g) of the Constitution of India and contrary to section 3 of Andhra Pradesh Motor Vehicles Taxation Act and consequently direct the 3rd respondent to accept the payment of tax for the present quarter i.e., 31.03.2023 in respect of petitioner’s goods carriage (HMV) vehicles referred supra, without insisting payment of tax and penalty for previous quarters and pass such other order or orders…”

2. The case of the petitioner, in brief is that he is the owner of the goods carriage (HMV) vehicles bearing Nos.AP 16 TE 7015, AP 16 TE 6270, AP 16 TE 6280, AP 16 TE 6361, AP 16 TE 6251 and AP 16 TE 6253. During Covid-19 pandemic, when there was a complete lockdown, petitioner paid tax upto quarter ending March, 2020. Several representations were made by the transport operators to the respondents seeking exemption of tax during Covid-19 period.

3. Heard learned counsel for the petitioner and learned Government Pleader for Transport.

4. W.P.No.13780 of 2021 and batch were filed seeking exemption of tax and penalty on account of non-operation of vehicles. This Court, by order dated 01.09.2021 held that method set out in Rule 12A of the A.P.Motor Vehicles Taxation Rules, 1963 is only to demonstrate that the owner of the vehicle has not used or kept his vehicle for use in the State of Andhra Pradesh for a period for which exemption is sought. This Court also held that it is open to the owner of the vehicle to demonstrate this fact by any other method that the owner of the vehicle chooses.

5. In view of the order dated 01.09.2021 in W.P.No.13780 of 2021 and batch, this writ petition is disposed of leaving it open to the petitioner to file a representation before the 2nd respondent authority, within a period of three weeks (3) from today setting out the facts and material to demonstrate that the petitioner’s vehicles have not been used or kept for use in the State of A.P from 31.06.2020 to 31.12.2022. The 2nd respondent, upon receipt of such representation, within a period of three (3) weeks of receipt of such representation, shall take a decision as to whether the vehicles of the petitioner have been used or kept for use in the State of A.P for the aforesaid period. Depending upon the decision taken by the 2nd respondent, the petitioner shall be liable to pay the motor vehicle tax along with other penalties and charges as may be determined by the 2nd respondent. It is needless to say, it would always be open to the petitioner to exercise his remedies against the order passed by the 2nd respondent.

Pending disposal of the representation of the petitioner, the 2nd respondent shall permit the petitioner to ply his vehicles on payment of motor vehicle tax for five quarters. However, if no representation is filed by the petitioner within the time granted, for this purpose, the respondents shall take steps for recovery of the dues. There shall be no order as to costs.

As a sequel, all the pending miscellaneous applications shall stand closed.

_________________________ SUBBA REDDY SATTI, J Date : 10.02.2023 KA HONOURABLE SRI JUSTICE SUBBA REDDY SATTI WRIT PETITION No.3293 of 2023 Date : 10.02.2023 KA