APHC010131172026 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3330] TUESDAY, THE THIRTY FIRST DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO WRIT PETITION NO: 7125/2026 Between: 1. ICON MARUTI INDUSTRIES, REP. BY ITS MANAGING PARTNER, 59-5-10, FLAT NO.4B, MOHAN TOWERS, ASHOK NAGAR, VIJAYAWADA - 520010 BHAGAM THRIVIKRAM, S/O. B. RADHA KRISHNA MURTHY, AGED ABOUT 54 YEARS, R/O. 54-20/10-1C, FLAT NO.401, LORDS AVENUE APARTMENTS, SRINAGAR COLONY, AKKINENI WOMENS HOSPITAL ROAD, BHARATHI NAGAR, VIJAYAWADA, NTR DISTRICT - 520008 ...PETITIONER AND 1. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, TRANSPORT DEPARTMENT, A.P. SECRETARIAT AT VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT - 522238 2. THE STATE OF ANDHRA PRADESH, REP BY ITS PRINCIPAL SECRETARY, FINANCE AND PLANNING DEPARTMENT, A.P. SECRETARIAT AT VELAGAPUDI, AMARAVATHI, GUNTUR DISTRICT - 522238 2 3. THE TRANSPORT COMMISSIONER, NTR ADMINISTRATIVE BLOCK, RTC HOUSE, FLOOR, KRISHNA LANKA, VIJAYAWADA - 520013 4. THE DEPUTY TRANSPORT COMMISSIONER, NTR DISTRICT, VIJAYAWADA - 520013 5. 5. THE DISTRICT TRANSPORT OFFICER, NTR DISTRICT, VIJAYAWADA - 520012 ...RESPONDENT(S): Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased topleased to issue an appropriate Writ, order or direction mostly one which is in the nature of a Writ of Mandamus declaring the inaction of the Respondents in refund of excess Life Tax paid by the Petitioner amounting to Rs.8,76,150/- despite the Proceedings in R.No.452/C2/2025 dated 15-04-2025 of the 4th Respondent as illegal, arbitrary, unjust, unfair, unreasonable and unconstitutional and conseguently direct the Respondents to make the payment of Rs.8,76,150/- due to the Petitioner towards the excess tax paid along with reasonable interest for delayed period forthwith and pass IA NO: 1 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased pleased to direct the Respondents to consider the payment of the amount of Rs.8,76,150/- payable in relation to the excess tax paid by the Petitioner in terms of R.No.452/C2/2024 dated 15-4-2025 of the 4th Respondent immediately, pending disposal of the Writ Petition and pass s Counsel for the Petitioner: 3 1. CHERUVU CHAITANYA BHARGAVA SARMA Counsel for the Respondent(S): 1. GP FOR TRANSPORT 2. GP FOR FINANCE PLANNING 4 THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO WRIT PETITION NO: 7125/2026 ORDER: ORDER: This Writ Petition is filed under Article 226 of the Constitution of India seeking the following relief: pleased to issue an appropriate Writ order or direction mostly one which is in the nature of a Writ of Mandamus declaring the inaction of the Respondents in refund of excess Life Tax paid by the Petitioner amounting to Rs. 8,76,150/- despite the Proceedings in R.No.452/C2/2025, dated 15.04.2025, of the 4th Respondent as illegal, arbitrary, unjust, unfair, unreasonable and unconstitutional and consequently, direct the Respondents to make the payment of Rs.8,76,150/- due to the Petitioner towards the excess tax paid along with reasonable interest for delayed period forthwith and pass 2. Precisely, the writ petition is filed to direct the respondents to refund the excess Life Tax paid by the petitioner amounting to Rs.8,76,150/-. The petitioner paid the said excess amount due to the wrong invoice value generated by the respondents. 3. The 4th respondent-Deputy Transport Commissioner has admitted that an excess amount of Rs.8,76,150/- was collected towards Life Tax from the petitioner through written instructions dated 28.03.2026 (part of record). The case of the petitioner was processed for refund vide proceedings No.452/C2/2025, dated 15.0.2025. The refund bill was generated in CFMS vide No.2025- 5 1190532, dated 29.07.2025, and that the matter is pending at the Sub-Treasury, Vijayawada, for release of payment. It is further stated that the issue was brought to the notice of the Transport Commissioner, Vijayawada, requesting the Finance Department, Government of Andhra Pradesh, for early sanction and release of the refund amount to the petitioner. 4. Pursuant to the written instructions, the present writ petition is disposed of, directing the respondent authorities to release the amount of Rs.8,76,150/- within a period of eight (08) weeks from today, as the said amount is (paltry) low amount. There shall be no order as to costs. As a sequel thereto, miscellaneous applications pending, if any, shall stand closed. ___________________________________ JUSTICE TARLADA RAJASEKHAR RAO Date: 31.03.2026 ANS 6 218 THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO WRIT PETITION NO: 7125/2026 Date: 31.03.2026 ANS