THE HONOURABLE SRI JUSTICE K.SARATH

ORDER:

Heard learned Counsel for the petitioner and learned Assistant Government Pleader for Transport appearing for the respondents and perused the material on record. With their consent, this writ petition is disposed of at the stage of admission itself.

2. Aggrieved by the action of the respondent No.2 in demanding the petitioner to pay the arrears of tax of Rs.2,91,860/- pertaining to his Maxi Cab vehicle bearing Reg.No.AP-24-TA-8247 from 2019 to till date in spite of informing about the seizure of vehicle in relation to FIR No.114/2019 on the file of the Yadcharam P.S., Rachakonda Commissionerate, Ranga Reddy District and release the same in the month of January, 2025, subsequent to the disposal of the criminal case in C.C.No.598 of 2019, dated 09.12.2024 on the file of the XVI Additional Judicial Magistrate of First Class at Ibrahimpatnam, Ranga Reddy District as illegal and arbitrary and requested to direct the respondent No.2 to waive the arrears of tax from 2019 to 2024 and permit the petitioner to pay the tax from March, 2025 onwards.

3. Learned Counsel for the petitioner further submits that after releasing the vehicle from the Police custody, the petitioner approached the respondent authorities to grant permission to the petitioner to run the vehicle. In spite of petitioner not running the vehicle, the respondent authorities have demanded the petitioner to pay tax from the period June, 2019 to till date of application and the said vehicle was kept in Police custody from 14.06.2019 to January, 2025 in connection with C.C.No.598 of 2019 on the file of the XVI Additional Judicial Magistrate of First Class at Ibrahimpatnam, Ranga Reddy District and the said action of the respondent authorities in demanding the petitioner for payment of arrears of tax along with penalty from June 2019 onwards is contrary to the orders passed by the Hon’ble Supreme Court in Tarachand Logistic Solutions Limited v. State of Andhra Pradesh and others1

4. On the other hand, learned Assistant Government Pleader for Transport basing on the instructions issued by the Deputy Transport Commissioner and SRTA, Nalgonda in R.No. /A3/2025, dated 25.08.2025 submits that the petitioner never approached to the office of the Deputy Transport Commissioner, Nalgonda by filing any application for waive the tax and penalty for the periods of 30.06.2019 to 30.09.2025 so far. But filed a writ petition alleging that the respondent No.2 i.e., DTC, Nalgonda reluctantly give any response unless and until permitted to pay the arrears of tax and penalty and obtain the permit. The petitioner has not filed any intimation to the respondents regarding the fire accident not the seize by the Financer dated 14.06.2019 as per the Amended Rule 12 A of T.G.M.V. Taxation Act, 1989. Further the Transport Commissioner, Telangana issued instructions in Circular Memo

1 2025 SCC OnLine SC 1851

No.10489/R2/2003, dated 28.08.2003 that no tax should be levied for the period of immobilizations in accident or seized by the Financiers. Instead of not following the procedure as laid down in the M.V.Act and Rules, 1989 made therein, the petitioner filed writ petition requested to direct the respondent No.2 (DTC, Nalgonda) to issue permit by receiving the tax pertaining to Maxi Cab No.AP24TA8247 for the year, 2025 onwards and the petitioner is liable to pay the penalty to an amount of Rs.2,87,575/- as per the rules and requested to dismiss the writ petition.

5. After hearing both sides and perusing the material on record, this Court is of the considered view that there is no dispute with regard to the petitioner not paid tax from June, 2019 onwards in view of the vehicle of the petitioner was met in fire accident on 14.06.2019. Thereafter basing on the complaint of the Finance Company, the Police, Yacharam has seized the vehicle of the petitioner and registered a case in FIR.No.114/2019 under Sections 341, 435 of IPC and the said FIR was renumbered as C.C.No.59