Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ, order or direction, especially one in the nature of Writ of Mandamus, declaring the action of the respondents in not refunding the Tax amount (Registration charges, Road Tax on sale) of Rs.3,95,820/-paid by petitioner towards the purchase of TATA Curv.EV EMP plus A55 bearing registration no.AP40DJ5688, in view of exemption granted by the Government as per G.O Ms No.38, Transport, Roads and Buildings (TR.-I), Department dt.10-10-2024, as illegal, arbitrary, contrary to G.O Ms No.38, Transport, Roads and Buildings (TR.-I), Department, dt.10-10-2024 and also violation of Andhra Pradesh Motor Vehicles Taxation Act and the Rule, 1963, violation of Article 14 of Constitution of India and consequently direct the respondents to refund the Tax amount (Registration charges, Road Tax on sale) of Rs.3,95,820/- paid by petitioner towards the purchase of Electrical Vehicle stated supra, in view of the G.O Ms No.38, Transport, Roads and Buildings (TR.-I), Department dt.10-10-2024.

The Court made the following:

ORDER:

The Writ Petition is filed to declare the action of the respondents in not refunding the Tax amount (Registration charges, Road Tax on sale) of Rs.3,95,820/- paid by petitioner towards the purchase of TATA Curv. EV EMP + A55, bearing registration No.AP 40DJ 5688, in view of exemption granted by the Government as per G.O.Ms.No.38, Transport, Roads and Buildings (TR.I) Department dated 10.10.2024, as illegal, arbitrary and contrary to G.O.Ms.No.38, Transport, Roads and Buildings (TR.-I), Department dated 10.10.2024 and also violation of Andhra Pradesh Motor Vehicles Taxation Act and the Rules, 1963 and in violation of Article 14 of the Constitution of India and consequently prayed to direct the respondents to refund the Tax amount to the petitioner.

2. Learned Assistant Government Pleader for Transport has placed written instructions in Lr.No.363/C1/2026 dated 17.03.2026 addressed by the Deputy Transport Commissioner, Visakhapatnam (which is form part of the record).

3. As seen from the said written instructions, it appears that the respondents are intended for refund of the life tax to the petitioner and the same is processed through online portal. The respondents have admitted that the petitioner is entitled for refund of life tax.

4. In view of the same, the Writ Petition is disposed of, directing the respondents for early refund of the life tax to the petitioner, however, not later than two months from the date of receipt of a copy of this order.

There shall be no order as to costs.

As a sequel thereto, Interlocutory Applications pending, if any, shall stand closed.