GHANASHYAM DAS Vs. STATE OF ANDHRA PRADESH REPRESENTED BY SECRETARY, TRANSPORT DEPARTMENT AND ORS.
HIGH COURT OF ORISSA
State Of Andhra Pradesh Represented By Secretary, Transport Department And Ors.
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S. Acharya, J. -
(1.) THE Plaintiff has preferred this appeal against the decision of the Additional District Judge, Cuttack in Money Appeal No. 4 of 1973 reversing that of the trial Court.
(2.) THE Plaintiff is a registered owner of an oil tanker bearing registration certificate. No. ORC No. 5817. That vehicle had a public carrier permit from the Orissa State Transport Authority, which permit was also extended by the State Transport
Authority of Andhra Pradesh for a term of 3 years with effect from 29 -6 -1965 on three prescribed routes of which the route Sunki to Rayagada via Chipurapali. Bobilli and Parabatipuram, is relevant for this suit and appeal. The Plaintiff had paid the tax for the said vehicle for the quarter ending 30 -6 -1966 in the State of Orissa, and undisputedly he was not to pay any tax for plying the vehicle on the above -mentioned prescribed routes. In the night of 30th June, 1966 the vehicle with a load of diesel oil was proceeding from Visakhapatnam to Jeypore, and D.W. 1, the Assistant Motor Vehicles Inspector, Vizianagaram, checked it at a place 4 miles and 2 furlongs away from Viziangaram. On the report of D.W. 1 that the Plaintiff 's vehicle was plying on an unauthorised route on that occasion without a valid permit and endorsement to that effect, tax and penalty amounting to Rs. 2, 280/ - in all was levied on the Plaintiff for the quarter ending 30 -6 -1966 under the Andhra Pradesh Motor Vehicles Taxation Act, 1963 (hereinafter referred to as the ' Andhra Pradesh Act '). The Plaintiff deposited the said amount and filed an appeal before the Deputy Transport Commissioner, Andhra Pradesh, against the levy of the said tax. The said appeal was dismissed, and thereafter the Plaintiff instituted this suit.
The Plaintiff 's case, in short, is that the vehicle was plying on a single point tax basis with the endorsement of the State Transport Authority of the Andhra Pradesh and the route on which it was found plying on 30 -6 -1966 was one of the approved routes on which the vehicle was to ply under the terms of the permit granted to him, and so the realization of the aforesaid tax and penalty from him is illegal and without jurisdiction.
(3.) THE case put forward by the Defendants - The State of Andhra Pradesh (D.1) ; The Regional Transport Officer, Visakhapatnam (D.2) ; and the Deputy Transport Commissioner, Kakinada (D.3) in their joint written statement, bereft of unnecessary details, is that on 30 -6 -1966 D.W. 1 detected the Plaintiff 's above -mentioned vehicle plying inside the State of Andhra Pradesh on an unauthorised route. That being so, it violated the conditions laid down in the permit and the licence on which the Plaintiff was plying that vehicle in Andhra State, and so he was liable to pay the tax and penalty which were levied on him. As the levy and realisation of the tax were perfectly legal, the Plaintiff is not entitled to the refund of the same.;
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