Telangana High Court
WP/19150/1997 of A. Thippaiah Swamy Vs Regional Transport Officer on 29 December 2008
HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD (Special Original Jurisdiction) MONDAY, THE TWENTY NINETH DAY OF DECEMBER TWO THOUSAND AND EIGHT PRESENT THE HON'BLE MR JUSTICE GODA RAGHURAM and THE HON'BLE MR JUSTICE SANJAY KUMAR WRIT PETITION NO : 19150 of 1997 Between: A . Thippaiah Swamy
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IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD
(Special Original Jurisdiction)
MONDAY, THE TWENTY NINETH DAY OF DECEMBERTWO THOUSAND AND EIGHTPRESENT
THE HON'BLE MR JUSTICE GODA RAGHURAMand
THE HON'BLE MR JUSTICE SANJAY KUMAR
WRIT PETITION NO : 19150 of 1997
Between:
A. Thippaiah Swamy S/o A. Karbasappa Uravakonda, Ananthapur District.
AND
..... PETITIONER
Regional Transport Officer
Ananthapur District.
.....RESPONDENT
Petition under Article 226 of the constitution of India praying thatin the circumstances stated in the Affidavit filed herein the High Courtwill be pleased to to issue an appropriate Writ, Order or direction,preferably one in the nature of Writ of Certiorari, calling for the recordsrelating to the impugned Demand Notice in RC.No.6079/A2/94 dt: 22-5-1997 of the Respondent herein and quash the same; and pass suchother or further orders as are necessary.
Counsel for the Petitioner:MR.E.MARUTHI RAJA
Counsel for the Respondent No.: GP FOR TRANSPORT
The Court made the following :
THE HON’BLE SRI JUSTICEGODA RAGHURAMAndTHE HON’BLE SRI JUSTICEP.V. SANJAY KUMAR
Oral Order: (Per: GR, J)
The petitioner’s stage carriage bus bearingregistration No. AP.02/T.0079 was stopped and checkedon 29-05-1994 and found plying on an unauthorized routein deviation of the permit. Consequently, the impugneddemand notice dated 22-05-1997 was issued demandingthe difference tax payable i.e., an amount of Rs.13,680-00, assailing which the writ petition is filed.
It is fairly stated by the learned Government Pleaderfor Transport that in view of the judgment of the Full Benchof this Court in Kanapala Rama Rao v. Regional TransportOfficer, Srikakulam[1]and affirmed by a Larger BenchJudgment of this Court reported in L. Royal Reddy andothers v. Government of A.P.[2], the notice of demandcalling upon the petitioner to pay the difference of tax isnot sustainable.
In the light of the submissions and in the light of thejudgments of this Court supra, the impugned demandnotice is quashed.
On 13-08-1997 interim suspension of demandnotice was granted by this Court on condition that thepetitioner deposits an amount of Rs.2,400-00 with therespondent within four weeks. It is stated by the learnedcounsel for the petitioner that pursuant to the conditional interim order above, the petitioner has deposited theamount of Rs.2,400-00 (Rupees two thousand fourhundred only). If that be so, in view of the quashing of theimpugned demand notice, the petitioner shall be entitled torefund of the amount deposited.
The respondent shall refund the deposited amountto the petitioner within a period of two weeks on hismaking an application for refund of the deposit.
The writ petition is accordingly disposed of. Thereshall however be no order as to costs.
____________________
GODA RAGHURAM, J
Dated: 29-12-2008Pvks
_________________________
P.V. SANJAY KUMAR, J
12001 (6) ALD 402 (FB)
22004 (2) ALD 225 (LB)