Petitioner is owner of Idle Contract Carriage Vehicle bearing No.AP- 04T-9499 obtained special permit valid from 20.11.2005 to 22.11.2005 by claiming that the vehicle was engaged to carry a party from Kadapa to Tadipatri and back via places mentioned in the permit. When the vehicle was subjected to checking on 20.11.2005, it was noticed that vehicle was not traveling on the route as mentioned in the special permit and list of passengers is not tallying with the passengers actually traveling in the vehicle. By the demand notice dated 10.01.2007, petitioner was directed to pay difference of tax of Rs.77,550/-. Earlier petitioner instituted W.P.No.6742 of 2007 against the demand notice dated 10.1.2007. Having found that the amount demanded in the demand notice dated 10.1.2007 is higher than the amount mentioned in the show cause notice, same was set aside, granting liberty to the competent authority to issue fresh show cause notice and to decide the matter in accordance with law. As a consequence to the said order of this Court, further proceedings were taken up and demand notice dated 15.10.2007 was issued demanding payment of difference of tax of Rs.77,550/-, which is impugned in this writ petition.
