C BUCHAIAH SHETTY Vs. REGIONAL TRANSPORT OFFICER MAHABOOBNAGAR
LAWS(APH)-1992-3-22
HIGH COURT OF ANDHRA PRADESH
Decided on March 31,1992

C.BUCHAIAH SHETTY Appellant
VERSUS
REGIONAL TRANSPORT OFFICER, MAHABOOBNAGAR Respondents


Referred Judgements :-

M.A.HARI V. GOVERNMENT OF A.P. [REFERRED TO]
Y PEDA VENKAIAH VS. REGIONAL TRANSPORT OFFICER NELLORE [REFERRED TO]



Cited Judgements :-

P A T C LIMITED VS. DEPUTY TRANSPORT COMMISSIONER AND SECRETARY R T A CHITTOOR [LAWS(APH)-1995-3-13] [REFERRED TO]
IVO PHARMACEUTICALS (P LTD VS. BIHAR STATE ELECTRICITY BOARD [LAWS(PAT)-1994-4-42] [REFERRED TO]


JUDGEMENT

P.L.N.Sarma, J. - (1.)The question to be answered by us is whether the concessional rate of tax in respect of motor vehicles covered by special permits not exceeding thirty days could be provided by a notification issued by the State Government exercising the powers under S. 9(1) of the A. P. Motor Vehicles Taxation Act 1963 (hereinafter referred to as the 'Taxation Act').
(2.)The reference was made by a Division Bench of this Court of which one of us (M.N. Rao, J.) was a party, as it disagreed with the decision in M. A. Hari v. Government of A. P. (1988) 1 ALT 541.
(3.)Illustratively we may refer to the facts in W. P. No. 16218 of 1990 in so far as they are material for the purpose of answering the reference. The two petitioners are the joint owners of an Omni Bus bearing registration No. PYX-4955 in respect of which temporary permit No. 1247/A2/90 date 7-8-1990 was granted for three days (from 7-8-90 to 9-8-90) to enable them to ply from Madnapuram to Shanpoor empty and pick up a party of labourers at Shanoor and set them down in Kollapur in Mahaboobnagar District and from there return empty to Madnapuram. The petitioners alleged that "because of incessant rains and break down of the vehicle there was delay" and so instead of reaching Kollapur before the mid-night of 9-8-90, had reached Madanur Check-post on the way to Kollapur at about 12.00 mid-night. The driver of the vehicle requested the Assistant Motor Vehicle Inspector for permission to proceed to Kollapur, but the vehicle was detained by the Inspector. Petitioners obtained another temporary permit No. 1271/A2/90 dated 12-8-1990 valid for three days from 12-8-90 to 14-8-90 to carry "the stranded labour party from Madnur Check-post to Kollapur." On 13-8-90, it was alleged, the Checking Officer did not release the vehicle and the labourers went on dharna. Anticipating that the contract to carry the labourers during the period 7-8-90 to 9-8-90, would be completed as originally intended, the petitioners obtained another temporary permit valid for three days from 10-8-90 to 12-8-90 for carrying a marriage party from Madnapuram to Kan-dukur and back. As the vehicle was stranded at Madnaur check-post because of the refusal of the Checking Officer to allow the vehicle to proceed, the petitioners alleged that they could not utilise the second temporary permit covering the period 10-8-90 to 12-8-90. A show-cause notice was issued by the Regional Transport Officer, Mahaboobnagar, the Licencing Officer, under the Taxation Act' to the petitioners calling upon them as to why the tax for the entire quarter should not be levied treating the same as a stage carriage. In their explanation, the petitioners contended that on the day (10-8-90) when the vehicle was checked, it was covered by a valid temporary permit to carry a marriage party from Madnapur to Kollapur and therefore, they were not liable to pay the tax as stage carriage. Rejecting the same, the Licencing Officer issued proceedings No. 6952/A2/90 dated 19-11-1990 calling upon the petitioners to pay a sum of Rs. 17,400/- the tax liable to be paid by a stage carriage, and after deducting the amount already paid, viz. Rs. 2,320/- for the quarter ending 30-9-90 as a contract carriage, a demand was raised in a sum of Rs. 15,080/-.
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