Disposed

P Srinivasulu v. The State of Andhra Pradesh

Andhra Pradesh HC8 Sept 2021WP/7955/2021

Case brief

AI extract

What is this about?

In a writ petition challenging demand for motor vehicle tax, the Court, noting unresolved factual disputes about vehicle operation post-stoppage report, remitted the matter to the respondent authority for determination after hearing both parties within two months before disposing of the petition.

What did the court decide?

The writ petition was disposed of, remitting the matter to the 3rd respondent to determine tax liability and quantum after a hearing within two months.

P Srinivasulu Vs The State of Andhra Pradesh — Motor Accident Claims | Andhra Pradesh HC (2021)

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HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO

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W.P.No.7955 of 2021

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ORDER:

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The vehicle of the petitioner bearing No.AP-21-TZ-3483 was seized on 05.03.2021 on the ground that the petitioner had not paid the motor vehicle tax payable on the said vehicle and an amount of Rs.2,94,520/was demanded towards tax arrears, penalties, compounding fee, quarterly tax etc. Aggrieved by the same, the petitioner had approached this Court by way of this writ petition.

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By an order dated 09.04.2021 this Court had directed the release of the vehicle on payment of quarterly tax ending 31.03.2021 and the same was released.

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Thereafter, it is now represented that after the release of the vehicle, the 3^rd respondent had issued a show cause notice, which was received by the petitioner in June, 2021, calling upon the petitioner to submit an explanation as to why the entire amount of Rs.2,94,520/should not be collected from the petitioner. Thereupon, the petitioner had submitted his explanation on 21.06.2021.

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The case of the petitioner is that no tax or other penalties are payable by the petitioner, inasmuch as the petitioner had submitted a stoppage report and has not plied his vehicle after the submission of the stoppage report. However, the respondents contend that the petitioner had continued to ply his vehicle even after the stoppage report had been submitted, and as such, the petitioner is liable to pay tax for all the quarters, as demanded by the respondent authorities.

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RRR,J. W.P.No.7461 of 2021

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In view of these factual disputes, it would be appropriate to relegate the petitioner to appear before the 3^rd respondent and place all the material and submissions before the 3^rd respondent, who would thereafter, pass an order after due consideration of the objections and material placed by the petitioner before him.

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Accordingly, this writ petition is disposed of leaving it open to the 3^rd respondent to pass appropriate orders within a period of two months from the date of receipt of this order, after giving due opportunity of hearing to the petitioner and after considering the material and objections that may be placed by the petitioner before the 3^rd respondent for determining whether there is any liability to pay tax by the petitioner and the quantum of tax and other charges, if it is found that the petitioner is liable to pay tax.

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There shall be no order as to costs.

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As a sequel, pending miscellaneous petitions, if any, shall stand closed.

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________________________ R. RAGHUNANDAN RAO, J

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8^th September, 2021 Js

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RRR,J. W.P.No.7461 of 2021

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¶18

HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO

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W.P.No.7955 of 2021

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8^th September, 2021

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P Srinivasulu v. The State of Andhra Pradesh

Case brief

What is this about?

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P Srinivasulu v. The State of Andhra Pradesh

Case brief

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