Syed Ali Qasimlmmad v. 'l . State of Telangana

THE HONOURABLE SRI JUSTICE K.SARATH WRIT PETITION No.23542 of2O25 ORDER: Heard Mr. Uzair Ahmed Khan, learned counsel for the petitioner and Mr. M.Vigneswar Reddy, learned Government Pleader for Transport appearing for the respondent Nos. 1 to

3. With their consent, this writ petition is disposed of at the stage of admission itself.

2. Learned counsel for the petitioner submits that the present writ petition is filed declaring the action of the respondent No.3-the Regional Transport Authority in not considering the application of the petitioner for registration of his four wheeler vehicle viz., Mahindra Thar Roxx AXTL D AT RWD (BSVI-PH2), Engine No.KyS4F66551 and Chassis No.MA1UN2KY7S2F47527 as illegal, arbitrary, contrary to the provisions of the Telangana IVIotor Vehicles Taxation Act, 1963 and rules made thereunder and also contrary to the orders passed by this Court consequently direct the respondents to complete the permanent the Petitioner's vehicle (Engine registration of I I o No.KYS4F66551 and Chassis No.MA1UN2KY7S2F47527) rvith registration number TG-08-AE-0244 rvithout insisting on arry further tax or penalty i.e., beyond 18 percent of the ex-showroom price of subject vehicle and also direct the respondents to waive the requirement to re-pay the Rs. 1,765/ - slot booking fee paid on 06-08-2025.

3. Learned counsel {br the petitioner further submits that the issue involved in this matter is squarely covered by the order passed by this Court in Rohit Nagani u. State-of Telangana qnd Orsr and requested this Cor-rrt to pass sirnilar order in this matter also 4, Learned Government Pleader for Transport appearing for the official respondents did not dispute the submissions made by the leamed counsel for the petitioner with regard to the orders of this Court in Rohit Nagani a. State oJ Telangana and Ors (supra) and requested to pass appropriate orders

5. In view of the aforesaid submissions made on either side, this writ petition is disposed of directing the '2020 scc oltutrrE TS 1687 (w.p.No.13626 of 2020 dated 18.12.2020) J respondents to complete the registration of the petitioner's vehicle (Engine No.KYS4F66551 and Chassis No.MA1UN2KY7S2F47527l with Reg.No.TG-O8-AE-O244 without insisting on additional tax amount in addition to the tax paid by the petitioner earlier, subject to the petitioner fulhll all other formalities as per law. There shall be no order as to costs

6. Registry is directed to annex the copy of order dated

18.12.2020 in W.P.No. 13626 of 2O2O along with this order

7. Miscellaneous Petitions, if any, pending in this writ petition shall stand closed. SD/. NAYAN H DRA SEKHAR RAO EPUTY REGISTRAR //TRUE COPY// SECTION OFFICER a at, Saifabad, Hyderabad, Principal Secretary, Transport Department, Sec State of Telangana The Transport Commissioner, Dr. BR Ambedkar Transport Bhavan, At Khairtabad Rd, beside Press Club, Hyderabad, Telangana 500004. The Regional Transport Authority, RTA UPPAL-108, Satraswathinagar Colony, Nagole Rd, Uppal, Hyderabad, 500039.TG One CC to SRI UZAIR AHMED KHAN, Advocate [OPUC] Two CCs to GP FOR TRANSPORT, High Court for the State of Telangana, at Hyderabad. [OUT] Two CD Copies (Along with a copy of the order dated 18.12.2020 in WP.No.13626 of 20201 \It To 1 2 3 4 5 f) PSK PSK HIGH COURT DATED:1110812025 CC TODAY ORDER WP.No.23542 of 2025 c ( 0R 1n o O * 1 2 til! 2125 ,:}1r .r.- 7' DISPOSING OF THE WRIT PETITION WITHOUT COSTS 11 g THE HON'BLE SRI JUSTICE A.ABHISHEK REDDY W.P.No.13626 OF 2O2O ORDER: The present Writ Petition is hled questioning the acrion of the respondents Lr lewying the tax (.it 14o1, in respect of the trvo rvheeler I.E. Kawasaki Ninja 10O0 BSIV bearing No.TSOg- BB-TR-0470 as againsr the ta-x @ 9%, as illegal, arbitrary and contrary to lau,, the present r,vrit petition is filed.

2. Hea.rd the learned _ coulsel for the peiitiorter and the learned Government Pleader .for Transport. Wirb their consent. the \\irii l']ctition rs disposid of a.l the stage o[ zrdmission

3. The case of the petitioner is rhai initially he purchased one tlvo uheelei bearing No TSO9-EK 0195 anct sold the sane to one Katamreddl' Nireeshkumar ReddJ- on 15.07.20I7 ald the saitl sale was. intimated to rhe .responcients also. Subsequentlv, thc petitioner has purchased a new tivo rvheeler i.e. Kar,vasaki Ninja 1000 BSIV on 31.07.2017 for an amount of Rs.9,98,0O0 / - for the petitioner has also paid Rs.89,820/- torvards 9o/o tax on the purchase cost and taken online slot for registration. However, on the date of registration, the registration authorities refused registration and directed the petiLioner to pay additional tax of Rs.49,900/- by calculating the tax Qi: l4Yo on the purchase cost of Rs.9,98,O00/ . It is further stated that ot 02.71.2017 F l \\? N. I :6 | Lil llrl l and 19.03.2020, the petitioner made a representation 1o th(l authorities ctuly enclosing the reLevant documer-rts, holvevt'r' no ortlers are passed thereon till cLate Hence, Iett t'"-iLh tro other a-lternative, the present r,vrit petition is hicd'

4. The responclent No.3 hled a counter affidavit slatrni: that the petitioner ptrrchasecl the sr'tbject trvo wheeler v':hiclt on 31.07.2017 tbl Rs.9,98,O00/- and the sarne wa:i temporarilv registerecl b1' t he dealer ancl rvas allottecl temporan iegisrration nr-imber. TS 09 RB TIi O47O alLi th< sarre is'.alid fronr 31.07.2017 to 29'08'2O17 The p:tttrorre; the: -trr: r:r I p 'iJ : 'i purciras:cl ih.: i"':l:l'l' ' 04.08.2015, rvLich rr;a) per:nanentl'' registercLl oil 17 -12.2Ola- There:rlier, on iil.O7 lCi7. pctliioner purchast'ti rhe 2nrr velrcle la]ing the [;LY '' 'J' instcacl of 1'1']'i' :unrl thereaf:er or-l 03 08 20il-ihc rrppi:'a'rion niarle ior tra:rsii:r "I the L.' ,,'ehicle r.,,'as lrPpri.',r'lii. 'lhus. ill tt'ii: tirle of p"r: '-hase of the 2!!r vehicle- the Peiitioner rvas holding the I ' \'"hicle irl his narne. Therefore, the petitioner is liabie 1cl Pav the ta-\ (g.; l4'1, bu.t not 9?1, as contended lt is further stated th'rt contrary to the provision or Section 39 of the Motor Vehicles Act, I938, the petitioner is plying the vehicle since 29 -Oa.2O1,7 a,nd therefore he is liable to pay penalty lvith difference tax as per amended Motor Vehicle Taxation Act under Act 11 of 2010. lt is further stated that three years after the purchase of the 2"'r vehicle, the petitioner hils l ,TAR,J \\? i\o.li6l5ol:010 submitted a representation on 19.03.2020 seeking exemption of additional tax, r,vhich is not permissible under the Act or the Rules. The pelitioner rvithout pa;'ing the additional ta-x demanded bv the respondents since the year 2017 has filed the present rvrit petition after a lapse of more than three years. Theretbre, prayecl for dismissal of rhe wril petition.

5. Reply has been filed by the petitioner denying the allegations made in the counter. A specific stancl has been taken bv the petiuoner thai he has apptied for rcgistration for .t the hrst time and got the clate as 01.09,2017 and therefore, the cluestion of appro;Lching th+ R.T. A.. l)etbre ihat clate cloes -i'hat, as on tht' rlare oI applying for- not arise at. all. regrstraLion. there \\'as no vehicle in hi- riame alcl therefore, the responCen ts cannoi state that the r ei.ricle that is sought to be registered is a. second vchiclc.'fh:r:. once a temporary registration for trvo rvheeler is given, the person is entitlecl to ply the uehicle for a period of 6nd month and it rvas only subsequently rvhen the petitloner approached thc authorities on O1.O9.2017 for permanent registration, that, the sarne ivas not registered on the ground that the registration of the vehicle that is sought to be made is a second one and therefore, he is liable to pay l4%", but as a matter of fact, the lrrst vehicle was sold on 15.07 .2017 and registered in the name ofthe purchaser on 03.08.2O17 itself. Even though, the petitioner has also taken a stand that as per Schedule III of ./_ .+ \\?\o lllli,l .-r. ( J ':) Ordinance No.2 ol 2010, dated 02.02.2O10 ol the governnrerrL of Andhra Pradesh, Hyderabad, (1) 9'2, of life ta-{ to be pavable on a trvo rvheeler rvhich si priced above 10 lal<hs, un<ler Ordinance No.2 of 2010, dated 02.02.201O, ancl (2) 14'2, ot lile tax is leviecl in case when the owner of the 2 wheeler rvarrts to register his 2,.t t,,,"o rvl-reeler rvhich is priced 10 laI<hs alrove , urrder Or-Llina.nce No.2 ol20lt), dated O'2.O2.2OLO.

6. But, the same is not applrcable to the facts o[ ihr- present c.rs: as the sairl Orclinance heing Urriinn,-,, Nrr.5 o 2010 h,rs c, en rep.caled byAct 11of 2010.

7. FL.rrcl Sii i.', . il,,ril irar:ri shna \lr,ir-1h.,. ie;rrned llorrrrs:1 for the petiiioner. rncl Iihe learned Clor':ramen', Pleacler ii,r Transport aJrpeari:.r:t for respondents

8. 'fo;rpp:eciate:he contenrions rnad.- br. the pierti_.s, it r-; relevani io e-xir.rci sonre of tlte provisions of the Anclhr-a Prerlesl. '.1, ,rr Vehi, I, s'fa-xa,ion A(': irs 1\'ell as lh. P'itcs.rs,i stood in the original Acl

3. Lewy of tax oo rlotor vehicles: - (1) The Governrnenl ma';. by notillc:rtion. lrom time to time, direct that a ra\ shall be levied on even' motor vchicle used or kept for use, iir a pubLi( place in the Stare. (2) The notihcation issued under sub sectron (1J shall specifv the class of motor vehicles on !\ hich. the rates [or the periods at,"vhich. and the date from rvhich, the ta-x shall be levied: Provided that the rates of ta-x shall not exceed the ma-rirnum specifred in column (2) of the First Schedule in respect of the classes of motor vehicles fitted rvith .,!\R.J \vI' No li6]6oll0lo pneumatic \ires specified rn the corresponding entry in column (i) thereof; and one and a half times the said ma.{imum in rcspect of such classes of motor r.ehicles as are [itted u ith non pn,.umati. t\ res. Provided further that in the c;rse of motor. cl cles (rvirh or ir ithour artachmenrJ, in\,aiid carriages, motor cars, jeeps arld other non-transport vehicles not g,qqqeding 226i, kgs ir u:rl:den \rerghr anlj Onrni Buses with a seating capaciry' ol (8) or rnore in all but nor exceeding (10) in all. lllotor Cabs excepr those N{ctor Cabs that are in use and rvithirr rhe cost of rlrpees three lakhs and fiftv thousand or less and also reqisrered onji:rdll\-in tJ-.e Sraie. th, r:l: shai. be levi-.i .1..rates sF.c ificd in the l;:ircl Sclrc Iul,.. Provicie 1 r:s,-., thi-r r: r-sDn.r !: .ilils.:s ol .. -:roior. r,l'lcle pu.sin3 l.:r u3ir thr. Sial ; ,rr a ,:,r.,1i, ,-r;,.r tc a dsalei.u:t-l:. :1 terni)ct a.:1,' ce:.::-t-:n:e ol r::j-u.rtiotr ..,r"erlir:r cn\-r.r: : . tor a period r: i:r( -,:^ o[ L' shalt bl'6ne-t+eirf ieth of the tax p,".,.ili)ie lor r;ui;lei. Pro-uideri :il:ro tha'r ur the ,ra.ie ci i,vo ro lour w-heelei', motor -.,:hicle,c :oiail:E,-::r.i:r n.,n,.:anspo:-: category.. nor e;.:irl,'i.l:ltq l lS6 k,e:.. ::: :trlaCen r,. e i3h. ar-]ci (J-:t.'r1 Uuses.i\;ih r,. :,:.-: ., . .. ii. I tS. ,-:_h' rer. ,:ts ir.- ali bur not exceeciing (lO) ren persrns jn all o,..'ned b.; insri:utions, organizariods, cornpanies or socilti,,s and in case of second and subsequ.nt fr,vo lo futri- tr. ir, l-r ixolor vehicles coming under non-transport categorv not exceeding 2286 kgs., in unladen rveight ancl Omni Buses nith seating capaciry of (E) eight persons in all bur nor exceeding (10) ten persons in all. orined bv an individual. the ta-\ shall be ler,'ied at the rates specihed in the SL<th Schedule- Provided also that in respect of motor yehicles operated rvith Battery / compressed Natural Gas /Solar Enerry, no ta-x shalt be levied for a period of Iiue years from t}le date to be notihed. o \i I \,. ll.li r \l .l ')lri

9. Tl're said section 3(2) crf the Act is amencled vicLe r\ct No. I 1 of 20 10, rvhich reads as follor.vs *In thc ..\ncLhra Pradesh Motor Vehicles Ta-xation Act, 1963 (hr:reinalier relerred lo as the prlncipal Act), irl Section 3, in srtb section (2) - (i) for thc second proviso, lhe follorving proviso shall be subsLituted, namely:- "Proviclecl furlher that in the case oI motor cvcles w-ith or rvithor,rt attachment, invald carriages, the t.L\ shaLll be Ie!ied at the rates specihed in the Thircl Schedule,' 11i) tor tl:e third prouiso the follow-ing p::oviso shall b, ub iirutc,l r ,rnr 11 - -Prorirl,,<l also that in the case oi Constftictioil E: :prrcrr- . ..i : i: i'-r,ling R'i.i Roller(. 'hc rir:,. ' I ra:< shiill i;e 1.. -Li L1i tliD rat!'s sr:eciiied il ihe Fo,rrti.r SchsC,uie". (iii) for l::-- iblrrth p.roviso. ihe lbliowing provisos shrll h. sul, r '.1 : rn-\ . 'Pro.,,iCe,r ..isc thai i: the casr: of rhree or lour foul rvl-:eler morrr =i..irl:: inci'.lding \loror Cars uider r-to:r tr. . . porl (.i a.'. , ::: ni !rr.r:cs upil a searin^ clp:ic:'\ ul (Ilrl ren perso:rs in ali. net!' ivlotor Cabs and the Nlotor C :.. i,Ih(i.:.,'. ). lhr]i aie elrtcring into il- :r,l.s,i lh:. Sr r:e I,. .L'rv of "h.rnlle o[ oid..=r .,. riir:]ifcr o[ ownership, the tar shall be levied at ttte rates specihecl in the Sxth Schedulc: Provided also that Non-Tralsport Vehicles meant for carrying persons, owned by Companies/ Institutions/ Societies/Orgaris.rtions upto a seating capacity of (10) ten in all zrnd seconcl or more per-sonalized vehicles upto a seating c;rpacity of (1O) ten in all orvned by an individual, the tax shall be levied at the rates specified in the Scventh Schedule." ;r.:_ '' ,_t. -:-ii- _: 1 .\-\t(..1 \\T \o.li616oalolr)

10. A reading of the above makes it abundantly clear that as per the second proviso to Section 3{2) of the Act provides that the ta-x appticable to motor cycles with or without attachment, invalid cariages, shall be levied at the rates prescribed in the Third Schedule. In the principal Act,-for the Third Schedule the follorving nerv Schedule shall be substituted, namely:- THE THIRD SCHEDULE (See second Provi-so to Sub-section (2) of Section-3) S1 No Pe.iod /C1ass of Vehicie Can'iaEe 2 Ar the riie.if . Regish-a:jon of New vehicles ' Motor Cycles including Tn c;,cle Motor Schooters and C5cles . .; 1,. ' \ with or withour attachmcnt ' lehicles nor 3\ceedirlg 60 CC ,.- l. .. \'ehicl& ' . .:riceeding 6OaC I :.L. . Int alicl 9'1,i, of the cost 9" , of rhe cosr Rs 901,/- I 1. But, the learned Government piea(ler is relying on the ,, fourth proviso to buirress his contention that the vehicle is lrable to be ta-\ed atl4o/o, $-hich reads as nder: 'Prouided "1]so .th3t Non-Transporr Vehicles meanr for carning persons, owned by Companies/ Instiiutions/ Societies/Orga:rizations up to a seating capacitv of (10) ten in all aad secoo.d or tuore personalized vehicles upto a seating capaciqf of (10) ten in a.ll owned by an iniiviaua-I, the tax shall be tevied at the rates specilied in the Seweath Schedule." (Emphasis added) L2. in the Principal Act, after the Sixth Schedule, so amended the following new Schedule shall be added, narnely:_ 1 SI, No s \\? \,t I r"l.. a 'r ' TTIE SEVENTH SCHEDULE (See Irifth Proviso to Srtb Section (2) of Section 3) 2 3 Period 7:Class of vehicle Non Tralrsport vehi.les rueant for carrying persons, orvned by Companies/lnstihrlon s / Societies/ Organizatjon i upto a seatng capacitl- of (tO) ten in all and seoorril or more personalizecL velicles lrPto a seating capacio' of (10) teu ir ali owned by an inclividual .\t che tr]]le of registrition ()l nerv rchicles 14% of the cost of the vehicle.

13. Th- b,rr're oi- :or'reirilcrr.r now boils dorvn to as to what will be applicabl.' (Lare ol r(,gistrarion lor the p.rn;o.e ,,i 1er.,ir-rg th: ;1ll;l!-or)i i ,i. ia;r. '.\,'heth.lr tlre date of purcha:;e ol tlle scconri ';ehic:l riro..:lil lrr' 'aken :-,s tl-ie date of leckonin!l for the purpose c,1 .lrrh inq tir, Se\ er'.lr Sch"dule or \t'hethe r the datr: of acrual : '.;rstra:i,:r ol th: ...-hicle should be rake n as a crit,:ria for l:.r'''-ns th: applicabLe Schedule i.e., Thirri Schedule. In thc Scht:dulcs '.vhich ar'; enumerated in thc Act, it is clrarlv menrionetl iiyrt "ai tll.e lime of reg,Strotlott o,' neLU uellicles".

14. Admittedly, in this case, the hrst vehicle of thc petitioner was a-lrea(ly trzrnsferred and registered in the name of the purchaser on 03.08.2017 atd by the tirne, the petitioner approached the R.T.A. authorities i.e., O1.09.20i7, the hrst vehicle was no longer in his name and therefore, the contention of the learned Government Pleader that the 9 rAll.l \\T \o.l l616 oil0l(1 Seventh Schedr.rle is applicabte to the facts of the present case is not a valid one. The learnecl Govemment pleader tried to impress upon this Court that the date of purchase i.e., the date on r.vhich the temporary licence rvas generated should be taken as the date of registration of the second vehicle on that date, the first vehicle was still in the name of the -ancl petitioner, therefore, the petitioner is liable to pay te]]\ (, I4o .

15. The saici contention is not a legally valid grouncl as the Section ri(+) of the Act !tself p1_olrdes tl-rat ,.nofuriihs tanclutg artgtltbtE in Section' 3 or- sub-sectlo n (1'), ti.Le Eouerriment naA, by ttotilicat;o,t frorn tln-e to tim.-, dlrcci i,::.,,: o tetilporatil licence for a period no't. exceeding thirtA claAs at c, time mauy be issttecl in respect of.a motor t.ehicle of any class on pog";"r, of sLLch tcL\, and subject to such cont.litiotls as mciil be specifLed. in such notijit-ation". I6. Thus. there is. cle.{rly a distjnction benveen the lenlporan licr.nce ancl.the permanent registration \\'hen the Act/Schedule states "at the time of regrstration of nerv vehicles., the same has to be interpreted to mean at the time the vehicle is physically presented before the R.T_A. C)tfice for the purpose of registration. Tempora:-y licence is generated on-line by the Dealer and it is onJy a licence to drive the vehicle for a period of 30 dr from the date of delivery by the dealer, by no stretch .f i.r,* rgination can it be contended that t0 \\? \. llr'; .LAP I ,a rrr'rl tl're clate on rvhich the ternporary licence is generated b1. the dealer should be taken as the date of registration_ 77 . In !.it)w of the above made discussion, the rvrit pe; irion is allorved ;rncl tht offLcial respondents are clirected to register the r,,ehiclr in thc name of the petitioner by collecting th.. tii-y as per the Third Schedulc onllr, sub-iect ro the peritione.r fulfiiiing ths other formalities. Th: niscellirn,:ous petitions pendiug. if arnr.. shall stanri closed. Th:rc shall b-- iro order as to (.osis. A.ABHISHEK REDDY, J Date: 18- 12 2020