CourtKutchehry.com
High CourtsDivision Bench(1998) 12 AP CK 0038

P. Veeranna vs Regional Transport Officer and Secretary, Regional Transport Authority, Warangal Dist.

Andhra Pradesh High Court · Decided on 15 December 1998 · Citation: (1999) 1 ALD 460 : (1999) 1 AnWR 64 : (1999) 1 APLJ 27

HON’BLE JUDGES
P. Venkatarama Reddi, Acting C.J. · V. Bhaskara Rao, J
CASE NUMBER
Writ Petition No. 30931 of 1998
Download PDFAsk AI about this case

AI Structured Summary

Not yet generated for this judgment

Judgment

3 paragraphs · 192 words

P. Venkatarama Reddi, ACJ

1.

The writ petition is filed questioning the demand notice issued by the respondent demanding tax of Rs.29,810/- tor the quarter ending 30-9-1997 on the allegation that the vehicle was plied as a stage carriage on the date of check on 20-11-1997. The petitioner submitted the explanation. Except saying that the explanation is an afterthought, the respondent has not adverted to the point made out in the explanation nor gave any reasons for rejecting the same. This is not what is expected of a quasi-judicial functionary charged with the duty of determining the tax liability. The taxing authority is supposed to pass a reasoned order after applying its mind to the explanation. Whether or not the explanation is correct is not for us to decide. We are finding fault with the manner in which the decision has been arrived at. We, therefore, set aside the impugned order and direct the respondent to pass a fresh order considering the explanation of the petitioner and taking into account the personal representation, if any, made by the petitioner.

2.

The writ petition is allowed to the extent indicated above. No costs.