The Court dismissed the writ petition filed by a vehicle owner challenging a life tax liability under Section 3 of the Andhra Pradesh Motor Vehicles Taxation Act, 1963, as the validity of the Act had already been upheld in a prior judgment.
Petition dismissed; no costs awarded.
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THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE M.S.RAMACHANDRA RAO
WRIT PETITION No.7280 of 2010
Dated: 07.11.2012
Between: Arivazhagan, S/o.Manickam, Aged about 45 years, Occ: Business, R/o.40/30, Kalaimangal Street, Swarnapuri, Salem, Tamilnadau.
…. Petitioner
And
The Motor Vehicle Inspector, Flying Squad, Nellore, Nellore District.
… Respondent
THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE M.S.RAMACHANDRA RAO
WRIT PETITION No.7280 of 2010
ORDER (Per the Hon’ble Sri Justice Goda Raghuram):
This writ petition is filed for the following relief:
“to declare vehicle Check Report No.1072406 dated 12.03.2010 of the respondent in insisting to pay life tax on the petitioner’s vehicle JCB excavator/loader bearing Registration No.TN 30AF 7738 as contrary to A.P Motor Vehicle Taxation Act and consequently direct the respondent not to seize and detain the petitioner’s vehicle pursuant to the check report of the respondent.”
The liability of the petitioner to pay life tax on the vehicle JCB excavator/loader bearing Registration No.TN 30AF 7738 is consequent on the provisions of Section 3 of the Andhra Pradesh Motor Vehicles Taxation Act, 1963 as amended by the Andhra Pradesh Motor Vehicles Taxation (Amendment) Act, 2010 (Act No.11 of 2010), the validity of which has been upheld and the challenge thereto rejected by the judgment of this Court dated 28.09.2011 in W.P.No.173 of 2010 and batch.
In the aforesaid circumstances, the writ petition is devoid of merits and is accordingly dismissed, however no costs.
JUSTICE GODA RAGHURAM
JUSTICE M.S.RAMACHANDRA RAO
Date: 07.11.2012 va
THE HON’BLE SRI JUSTICE GODA RAGHURAM AND THE HON’BLE SRI JUSTICE M.S.RAMACHANDRA RAO
WRIT PETITION No.7280 of 2010 (order of the Bench delivered by the Hon’ble Sri Justice Goda Raghuram)
Date: 07.11.2012
va
2 issues framed by the court
Whether the petition is maintainable to challenge the liability to pay life tax under Section 3 of the Andhra Pradesh Motor Vehicles Taxation Act, 1963.
Whether the Court should set aside the vehicle check report insisting on payment of life tax.
Colour shows how this judgement treated each authority
W.P.No.173 of 2010Referred¶14
1 provisions across 1 enactments
Arivazhagan, S/o.Manickam
The Motor Vehicle Inspector, Flying Squad, Nellore
Goda Raghuram
M.S. Ramachandra Rao
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
