APHC010184122025 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3331] MONDAY ,THE TWENTY FIRST DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE SUBBA REDDY SATTI WRIT PETITION NO: 9783/2025 Between: I And L Infra Pvt Ltd ...PETITIONER AND The State Of Ap and Others ...RESPONDENT(S) Counsel for the Petitioner: 1. M SRIKANTH Counsel for the Respondent(S): 1. GP FOR TRANSPORT 2. GP FOR FINANCE PLANNING The Court made the following ORDER: Heard Sri M.Srikanth, learned counsel for the petitioner, Sri Y.Balaji, learned Government Pleader for Transport for respondents 1, 3 & 4 and Smt.Chandrika learned Assistant Government Pleader for Finance for the 2nd respondent. 2. The above writ petition is filed to declare the action of respondents 1, 2 & 4 in collecting Motor vehicle tax despite the exemption granted under G.O.Ms.No.38 Transport, Roads & Buildings (TR-I) Department, dated 10.10.2024, as illegal, arbitrary and violative of Articles 14, 265 and 300-A of the Constitution of India. 2 3. Learned counsel for the petitioner would submit that the petitioner purchased the motor vehicle on 07.10.2024. The petitioner presented the vehicle for registration on 07.10.2024 and remitted a sum of Rs.12,05,100/- for the tax payable under the Andhra Pradesh Motor Vehicles Tax Act, 1963. The Government issued G.O.Ms.No.38, dated 10.10.2024, extending the exemption for payment of tax in respect of motor vehicles operated with batteries or ultra capacitors or fuel cells. Learned counsel would submit that the exemption was granted to the vehicles registered from 08.07.2024 to 07.12.2024, and the petitioner registered the vehicle on 07.10.2024. However, the exemption was not granted to the petitioner. The petitioner made a representation dated 25.10.2024 (Ex.P.6). However, the same is not considered. 4. Sri Y.Balaji, learned Government Pleader, would submit that the 4th respondent will consider the representation dated 25.10.2024 made by the petitioner, keeping in view G.O.Ms.No.38, dated 10.10.2024 and pass appropriate orders. 5. Given the facts and circumstances of the case, the writ petition is disposed of, at the admission stage with the consent of learned counsel on either side directing the 4th respondent to consider the representation dated 25.10.2024 made by the petitioner regarding exemption keeping in view G.O.Ms.No.38, dated 10.10.2024 and pass appropriate orders within four (4) weeks from the date of receipt of copy of this order. No order as to costs. As a sequel, pending miscellaneous petitions, if any, shall stand closed. ___________________________ JUSTICE SUBBA REDDY SATTI Date: 21.04.2025 KA 3 81 THE HONOURABLE SRI JUSTICE SUBBA REDDY SATTI WRIT PETITION NO: 9783/2025 Date: 21.04.2025 KA