ORDER:

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

“to issue an appropriate Writ or Order or Direction more particularly one in the nature of Writ of MANDAMUS declaring the impugned proceedings issued by the 3rd Respondent in VCR No.AP031/Jul2024/ 118303 Dt.20.07.2024 and subsequent action of seizing the Petitioner’s motor car bearing registration No.23 BH 3937 G on 20.07.2024 as illegal, arbitrary, violative of the Central Motor Vehicles (Twentieth Amendment Rules), 2021 and contrary to Notification in G.S.R 879(E) dt.14.12.2022 issued by the 4th Respondent herein, and also violative of Article 265 of the Constitution of India and consequently set aside the same along with directing release of Petitioner’s motor car bearing registration No.23 BH 3937 G or to pass such other order or orders….”

2. Heard learned counsel for the petitioner and learned Government Pleader for Transport for the respondents.

3. Learned counsel for the petitioner submits that the petitioner herein is the registered owner of the vehicle bearing registration No. 23 BH 3937 G (MG ASTOR). He purchased the subject vehicle on 24.07.2023. He further submits that the petitioner being a private employee got registered the subject vehicle under the Central Motor Vehicles (Twentieth Amendment) Rules, 2021. He further submits that in compliance of the said rules, the petitioner herein submitted all the required documents and got registered the subject vehicle under “BH Series” registration and paid the necessary taxes as per the rules in vogue.

4. While things stood thus, the 5th respondent herein issued the impugned proceedings dated 20.07.2024 stating that the petitioner not paid taxes as per the sixth schedule of APMVT Rules, 2021. He further submits that the said impugned order is contrary to the Section 6 of the Andhra Pradesh Motor Vehicle Taxation Act, 1963 and also principles of natural justice. Further, the provisions mentioned at impugned order are no way concerned with the purport of the proceedings or order itself. As such, the said proceedings were issued in a mechanical manner and without application of mind. Therefore, the present impugned order was passed without application of mind and also contrary to the provisions of the Act and is liable to be suspended. He further submits that without there being any authority, jurisdiction and without issuing any notice and without imposing any penalty in compliance of Section 6 of the Andhra Pradesh Motor Vehicle Taxation Act, 1963, the present impugned order was passed and the petitioner’s vehicle was seized unilaterally which is illegal, arbitrary and high handed action on part of the respondents.

Hence, the writ petition.

5. On the other hand, learned Government Pleader for Transport submits that the petitioner being the permanent resident of the Thummadapalem, Kancharapalem, Visakhapatnam got registered his vehicle under BH Registration by obtaining fraudulent Form-60 certificate. Even after registration of the subject vehicle under “BH Series”, the petitioner violated Rule 54(3) of the Central Motor Vehicles (Twentieth Amendment) Rules, 2021. He further affirms that as per the Schedule-VI of the Andhra Pradesh Motor Vehicle Taxation Act, 1963, the petitioner is liable to pay tax @17% against the invoice price of the vehicle. He further contends that admittedly, the petitioner not paid the tax incompliance with the provisions of Andhra Pradesh Motor Vehicle Taxation Act, 1963 and also not complied with the procedure mentioned under Rule 54(3) of the Central Motor Vehicles (Twentieth Amendment) Rules, 2021. Thus, the petitioner is not entitled for any relief much less as prayed for in the writ petition.

6. Heard the learned counsel for the petitioner and learned Government Pleader for the respondents and on perusal of the entire record filed by the petitioner as well as the counter affidavit filed by the learned Government Pleader, it appears tha