Remanded

Kaveri Travels v. The State of Telangana

Telangana HC11 Mar 2024WP/4186/2024

Case brief

AI extract

What is this about?

The High Court disposed of writ petitions regarding non-acceptance of tax payment for the current quarter. The court directed the petitioner to applications for exemption from previous quarters' tax with an undertaking to pay arrears if exemption is declined, allowing payment for the current quarter thereafter.

What did the court decide?

Directed petitioner to make an application requesting exemption from tax for previous quarters with an undertaking to pay arrears if denied; respondent authorities shall permit payment of tax for the

Kaveri Travels Vs The State of Telangana — Service and Employment | Telangana HC (2024)

¶1

[^32e6 ]

¶2

HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)

¶3

MONDAY, THE ELEVENTH OAY OF MARCH TWO THOUSAND AND TWENTY rcUR

¶4

PRESENT

¶5

THE HONOURABLE SRI JUSTICE C.V. BHASKAR REDDY

¶6

WRIT PETIT]ON NO:4186 OF 2024

¶7

Between:

¶8

Kaveri Travels, Rep by its Managing Partn€r Mettem Penchala Naidu, S/o. Mettem Narasimhulu, Aged about 62^years, Hindu, Occ. Eusiness,^R/o.Plot No. 9, Raghavendra Nagar, Kukatpally, Telangana State. Vehicle No. TS-08uF-0164'

¶9

...PET,,oNER

¶10

AND

¶11

'l . The State of Telangana, Represented by its Principal Secretary, Transport Department, T.S. Secretariat, Hyderabad,^{Telangana State.}

¶12

The Transport Commissioner, Dr. B.R. Ambedkar^{Transport Bhavan, Beside} Press Club, Hyderabad, Telangana State.

¶13

The Deputy Transport Commissioner and^{Secretary, RegionalTransport} Authority, Ranga Reddy Central, Ranga^{Reddy District,Telangana State.}

¶14

The Disirict Transport Officer, Office of the^{RegionalTransport Authority,} Medchal, Medchal-Malkajgiri District,^{Telangana State.}

¶15

...RESPONDENTS

¶16

Petition under Article 226 of lhe Constitution of^{lndia prayingthat in the} circumstances stated in the affidavit^{filed therewith,} the^{High Court maybe} pleased to issue writ order or direction especially one in the Nature of Writ of Mandamus declaring the action of the^{Respondentsin not acceptingthe payment} of tax for the^{presentquarter} i.e., Q.E.^{3'l -O3-2O24on the groundof non-payment} of tax and^penalty for the^period Q.E.^{31-03-2020to Q.E' 31-12-2023as illegal,} arbitrary, violative of Article 19(1Xg)^{of the Constitution of lndia and contrary to} Section 3 of Telingana Motor Vehicles^{TaxationAct arrd Consequentlydirdct the} Respondents to accept the^{paymentof tax for the present quarteri.€.' Q.E. 31-o3-} 2024 in respect of Contract Carriage^{Vehicle of the Petitionerbearing R.No. TS-} 08-UF-0164, without insisting^{payment of tax and penaltyfor previousquarters} i.e., forthe^period Q.E.31-03-2020 to Q.E.31-12-2023.

lA NO: 1 oF 2024

Petition under section 151 cpc praying that in the circumstances stated in the affidavit fired in support of the petition, the High court may be preased to direct the Respondents to accept the payment of tax for the present quarter i.e., 3.r-032024 in respect of contract carriage vehicre of the petitioner bearing R.No. TS08-uF-0164 without insisting for payment of tax and penarty for previous quarters i.e., for the period e.E. 31-03-2020 to e.E 31-12-2023, pending disposal of the main writ petition.

¶21

Counsel for the Petitioner: SRt RAJANTKANTH JWALA Counsel for the Respondents: Gp FOR TRANSPORT

¶22

The Court made the following: ORDER

¶23

\ \

¶24

HON'BLE SRI WSTICE C.V. BHAST<AR RIDDY

¶25

WRIT PETITION No.4186 of 2O24

¶26

ORDER:

¶27

The grievance of the petitioner is that though an application has been filed for exemption of payment of tax and penalty for the previous quarters from 31.O3.2O2O to 31.12.2023, the respondents have not considered the same and are not accepting the payment of tax for the present quarter ending i.e., 31.03.2024 in respect of the vehicle of the petitioner.

¶28

Learned counsel for the petitioner has placed reliance on the orders of this Court, dated 17.08.2O2L in I.A.No.l of 2O2l in W.P.No.1881l of 2O2L and also W.P.No.206T4 of 202t.

¶29

Learned Government Pleader, however, submits that the petitioner has not made any representation to the respondents.

¶30

Taking the above submissions of the learned counsel into consideration and following the orders of this Court

CVBR.^J Wp 4186²⁰²⁴

dated 17.08^{.2021 in I.A.No. Iof 2O2l in W'P'No'188 11 of} 2O2l and also^{W.P.No.20674of 2021, the Writ Petition is} disposed of^{directing the petitioner to makean application} requesting for^{grant of exemptionfrom payment of tax for} the previous^{quarter/ quarterswith an undertakingstating} clearly that in^{the event of decliningthe relief prayedby the} petitioner, the^{petitioner will pay the arrearsof the tax for} the previous^{quarter/quarters also'On making such} application^{with an undertaking,the respondent authorities} shall permit^{the petitioner to make paymentof tax for the} present quarter^{ending on 31'O3'2024and to ply the vehicle} for the said^{quarter. The competent authoritymay} independently^{verify the eligibilityof the petitioner for} exemption^{from payment of tax for the previous period and} pass orders in^{accordancewith law' No costs'}