WP/27230/2005 of S. Mahaboob Basha S/o S. Kamal Sab Vs the Transport Commissioner, on 30 December 2005

ORDER:

The petitioner is the owner of the vehicle bearing No.AP-04-C-9342. He statesthat he paid the tax on the vehicle up to the quarter ending with 30.06.2004. Hestates that the vehicle met with an accident on 29.12.2003 and he submitted astoppage report to the 2[nd] respondent with effect from 04.05.2004, stating thatthe vehicle is undergoing repairs at 7 Star Auto Works, Chinna Chowk, Kadapa.The grievance of the petitioner is that the stoppage report is not being takeninto account and the respondents are taking steps to collect the tax for theentire period.

Heard the learned counsel for the petitioner and the learned GovernmentPleader for Transport.

The petitioner claims that he submitted a stoppage report with effect from04.05.2004. Mere submission of stoppage report does not wipe away theliability of the vehicle owner in the matter of payment of tax. It is only when theconcerned authority satisfied as to the genuinity of the claim, that thenecessary steps can be taken. In the instant case, the respondents haveissued a show cause notice, dated 04.12.2004, directing the petitioner toexplain as to why a sum of Rs.29,960/- representing the life tax from 01.07.2007 shall not be levied. The petitioner claims to have submitted hisexplanation. Therefore, the Writ Petition is pre-mature. The petitioner can besaid to have suffered any grievance, if only any final order is passed.

Hence, the Writ Petition is disposed of, leaving it open to the petitioner to workout his remedies, as and when any final order detrimental to his interests ispassed. The respondents shall take into account, the explanation submitted bythe petitioner as well as the relevant provisions of law, before passing any finalorder. There shall be no order as to costs.

Note: Issue C.C. in two days.

(B/o)

Jsu

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30.12.2005