ORDER :

This writ petition is filed under Article 226 of the Constitution of India for issuance of Writ of Mandamus declaring the action of the 2 nd respondent in insisting to pay the tax and penalty for release of vehicle bearing Registration No.TN 54 9434 pursuant to the Vehicle Check Report

No.AP113/Aug2022/023268, dated

17.08.2022 of the 3 rd respondent as illegal, arbitrary and contrary to law.

2. The case of the petitioner is that the petitioner is the owner of Stage Carriage Bus bearing Registration No.TN 54 9434, covered by Stage Carriage Permit (SPARE) bearing

Proc.R.No.A2/28282/2019, valid up to

30.09.2024 issued by the Secretary, Regional Transport Authority (RTA), Salem (East), Tamil Nadu on 01.10.2019 to operate the vehicle as a spare permit. As and when the party approaches he used to obtain special permit to operate the vehicle by paying differences of special taxes. In that process he obtained a special permit TN 2022- SPL-4223G from Secretary, RTA, Salem (East), Tamil Nadu, which is valid till 16.08.2022 and 17.08.2022 by a separate permit.

3. On 17.08.2022, the 3 rd respondent, herein, stopped and checked the vehicle at Kolar-Punganur road limits and issued a Vehicle Check Report

No.AP113/Aug2022/023268. The following irregularities were pointed out during the course of checking the vehicle.

(i) Without payment of Tax (ii) Without permit/violation/AIT Authorization expired

4. The concerned authority imposed compounding fee at the rate of Rs.12,500/-. They also found that the petitioner has to pay Rs.72,500/- towards tax.

5. The petitioner along with writ petition filed all the necessary documents which were pointed out in the vehicle check report.

6. Sri E. Maruthi Raja, learned counsel for the petitioner, would submit that, though at the time of vehicle check these documents were shown, the authorities noted as if they were not shown to the authorities.

7. Learned Government Pleader for Transport would submit that, had the petitioner produced the relevant documents at the time of checking of the vehicle, these things would not have been pointed out in the vehicle check report.

8. Whether the petitioner produced the documents at the time of inspection or not being a disputed question of fact, t his court ou ght not to h ave be decided t h e s ame in the present writ petition. However, the petitioner is directed to appear before respondent No.2 and place all the necessary documents before respondent No.2 by way of representation within a period of three (3) weeks from today. On such representation along with necessary documents, respondent No.2 shall dispose of the same in accordance with law, as early as possible within a period of four weeks thereafter, by giving reasonable opportunity to the petitioner. If the petitioner failed to produce relevant documents as indicated in Vehicle Check Report, the authority concerned shall pass appropriate orders and collect the amount as indicated in Vehicle Check Report.

Further, the petitioner is directed to deposit tax amount of Rs.72,500/- with the concerned authority.

As and when the tax amount is paid, vehicle of the petitioner bearing No.TN 54 9434 be released in favour of the petitioner. The petitioner shall also give an undertaking that he will n o t create any third party interest in respect of subject vehicle and he will produce the vehicle whenever required.

9. With the above directions, the writ petition is disposed of. There shall be no order as to costs.

The miscellaneous petitions pending, if any, shall also stand closed.

JUSTICE SUBBA REDDY SATTI

02.09.2022 ASH