“In these circumstances, this writ petition is disposed of leaving it open to the petitioner to file a representation before the 2nd respondent authority, within a period of 10 days from today, setting out the facts and material to demonstrate that his vehicle has not been used or kept for use in the State of Andhra Pradesh for the period 01.04.2021 to 31.08.2021. The 2nd respondent, upon receipt of such representation, within a period of three weeks of receipt of the said representation, shall take a decision as to whether the vehicle of the petitioner has been used or kept for use in the State of Andhra Pradesh, for the aforesaid period. Depending upon the decision taken by the 2nd respondent, the petitioner shall be liable to pay the motor vehicle tax along with other penalties and charges as may be determined by the 2nd respondent. Needless to say, it would always be open to the petitioner to exercise his remedies against the order passed by the 2nd respondent. Pending disposal of the representation of the petitioner, the 2nd respondent shall permit the petitioner to ply his vehicle on payment of motor vehicle tax for the period 01.09.2021 to 30.09.2021.”
