Decided on July 19,1971

B. Mandeswara Rao Appellant
Regional Transport Officer, Nizamabad Respondents


Gopal Rao Ekbote, J. - (1.) The question involved in this appeal is very short and does not present much of difficulty.
(2.) The petitioner-appellant holds two permits for lorries, APL 669 and APL 670. Originally he had a permit from Regional Transport officer, Nizamabad, under which permit he was entitled to ply in Adilabad district only. Subsequently he got the permit extended to Andhra Region also. It is a common ground that the rates of taxes differ in Andhra and Telangana areas. Under the former permit he was liable to pay tax prevalent in Telangana areas. Where as if he obtains extension of the permit for the purpose of the plying of the lorry in Andhra area and if he plies or keeps the vehicle for plying in Andhra area, it is not doubted that he has to pay higher taxes which are prevalent in the Andhra area. He need not however pay taxes both in Telangana and in Andhra Area. Since he had paid through out taxes prevalent in Telangana area he was served with two demand notices for the two vehicles for the first vehicle on 7-9-1962 and for the second on 5-10-1962. Under these demand noticees the petitioner was asked to pay the difference between the taxes prevalent in the two regions. A demand notice was issued on 26-8-1966 demanding the difference for the years 1962 to 1967 i.e Rs. 6 230-40.
(3.) Since petitioner was not willing to pay the difference he preferred an appeal to the 2nd respondent, the Deputy Transport Commissioner. His appeal however was dismissed. He then carried revision petitions to the 3rd respondent as well as the 4th respondent. They were also dismissed. He therefore filed a writ petition No. 1413/67, which came before our learned brother, Madhava Reddy J.;

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