Sri K. Veerabhadra Rao, Vs The Dy. Transport Commissioner and

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HONOURABLE SRI JUSTICE GODA RAGHURAM

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AND

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HONOURABLE SRI JUSTICE M.S.RAMACHANDRA RAO

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W.P.No.18499 of 2001

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ORDER (per Hon’ble Sri Justice Goda Raghuram):

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A demand notice dated 23-07-2001 issued by the 1^st

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respondent levying a differential tax of Rs.26,780/- for exceeding authorized route in violation of the conditions of the stage carriage permit is challenged in this writ petition by the owner of the vehicle bearing Regn. No.TML 9162.

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Heard Sri B.Siva Rama Krishnaiah, learned counsel for the petitioner and the learned Government Pleader for Transport for the respondent.

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It is asserted by the learned counsel for the petitioner and fairly conceded by the learned Government Pleader for Transport that the levying of differential tax for the transition of the conditions of the permit is invalid in view of the judgment of the Larger Bench

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of this Court in L.Royal Reddy and Others Vs. Government of

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Andhra Pradesh and Other s^[1] .

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In the light of the conjoint submission and the decision

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supra, the writ petition requires to be allowed and is accordingly allowed.

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Pursuant to the Interim order dated 05-09-2001 in W.P.M.P.No.23207 of 2001, Sri B.Siva Rama Krishnaiah, learned counsel for the petitioner states that he has deposited 50% of the tax as set out in the impugned demand in this writ petition, if that

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be so, the respondent shall refund the same, on the petitioner making appropriate application for such refund. No costs.

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____________________________ JUSTICE GODA RAGHURAM

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__________________________________ JUSTICE M.S.RAMACHANDRA RAO

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Date:20-12-2012 kvr

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[1] AIR 2004 A.P. 347

Sri K. Veerabhadra Rao, v. The Dy. Transport Commissioner and

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Sri K. Veerabhadra Rao, v. The Dy. Transport Commissioner and

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