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2020 DIGILAW 621 (TS)

Modern Crane Services v. State Of Telangana

2020-08-13

A.ABHISHEK REDDY

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JUDGMENT A.Abhishek Reddy, J. - The main grievance of the petitioner is that the official respondents vide Vehicle Check Report, dated 21.07.2020, have seized the vehicle of the petitioner, which was plying from Kagaznagar to Hyderabad, on the grounds that the vehicle is plying without T.S. Tax (Life Tax); without T.S.Permit Attracts Life Tax; and under Section 190(2) of the Motor Vehicles Act.. 2. The learned Counsel for the petitioner has stated the petitioner is willing to pay the demanded Life Tax, but due to the present pandemic situation, he is not in a position to pay in lumpsum and seeks a direction from this Court to pay the same in six equal instalments and also direct the authorities to release the vehicle immediately. That the vehicle will be damaged due to the vagaries of nature and also corrosion will take place if the vehicle is not put to use. 3. On the other hand, the learned Government Pleader for Transport has vehemently opposed the maintainability of the writ petition itself on the ground that the petitioner has an alternative, effective and efficacious remedy of filing an application before the competent authority under Section 207(2) of the Motor Vehicles Act, and has also relied on the judgment of the learned Single Judge delivered in W.P.No.1635 of 2018 and batch, dated 07.08.2019, to buttress his case that the writ petition is not maintainable. Moreover, the learned Government Pleader has also pointed out that the vehicle is a Gujarat State registered vehicle and if the same is released, there is every likelihood of the petitioner taking away the vehicle outside the State of Telangana and it will be difficult to prosecute or secure his presence. It is also further submitted that Life Tax has to be paid in one single instalment only and there is no provision to pay the same in installments. 4. In view of the rival submissions made by the parties and a perusal of the judgment of the learned Single Judge of this High Court in W.P.Nos.1635 of 2018 and batch, dated 07.08.2019, on which much reliance has made by the learned Government Pleader, it is clear that the learned Single Judge relying on a decision reported in M.Venkateswara Rao and others Vs. Secretary, R.T.A., Warangal and others, (2000) 1 ALT 170 and also the ratio laid down in the two decisions of the Division Bench reported in Deputy Cimmissioner (Prohibition and Excise), Karimnagar Vs. Shobalal, (1996) 1 ALT 915 and A.Raghunandan Vs. Assistant Secretary, Gudi Malkapur, Hyderabad, (1998) 6 ALD 340 has held that the writ petition is not maintainable and the parties should first approach the competent authorities under Section 207(2) of the Act and only after availing the alternative and effective remedy, should approach this Court. 5. That insofar as the prayer of the petitioner to grant instalments for payment of the Life Tax is concerned, it is no doubt true that the country is going through a difficult times and the entire industry is in doldrums due to the present pandemic situation caused by Covid-19. This Court cannot give any direction contrary to the statutory provision and it is for the authorities or the government to take a decision. The Courts refrain from passing any orders where financial issues are involved and therefore, not inclined to pass any order on the prayer sought by the petitioner for granting instalment in paying the Life Tax. 6. In view of the above decision of this Court in W.P.Nos.1635 of 2018 and batch, dated 07.08.2019, I am of the opinion that the present writ petition is not maintainable and the petitioner should exhaust the remedies available under the statute before approaching this Court. 7. However, in view of the fact that the vehicle is lying idle with the authorities since the last more than one month and exposed to the vagaries of nature. The ends of justice would be met if the petitioner is directed to file an application before the competent authority under Section 207(2) of the Motor Vehicles Act seeking release of the vehicle and also make a request for payment of the Life Tax in instalments and the official respondents are directed to pass necessary orders, within one week from the date of receipt of a copy of this order. Therefore, the petitioner is directed to file an application under Section 207 (2) of the Motor Vehicles Act within one week from the date of receipt of a copy of this order along with all relevant documents. Therefore, the petitioner is directed to file an application under Section 207 (2) of the Motor Vehicles Act within one week from the date of receipt of a copy of this order along with all relevant documents. On such application being made, the competent authority shall pass necessary orders releasing the vehicle duly imposing the conditions as it deems fit within one week thereof. That on compliance of the conditions stipulated by the competent authority, the vehicle shall be released forthwith. It is made clear that the release of the vehicle will not preclude the competent authority from initiating necessary prosecution against the petitioner if they deem fit and proper under the provisions of the Motor Vehicles Act. The petitioner shall produce the vehicle as and when required by the said authority. Till the enquiry is completed, the petitioner shall not transfer/alienate the vehicle or take the vehicle out of State of Telangana. If any enquiry is initiated, the same shall be completed within three months from the date of release of the vehicle. The writ petition is accordingly disposed of. The miscellaneous petitions pending, if any, shall stand closed. There shall be no order as to costs.