Telangana Motor Vehicles Taxation Act, 1963- Levy of Quarterly Tax on Goods and Passenger Vehicles etc

GOVERNMENT OF TELANGANA
Telangana Motor Vehicles Taxation Act, 1963 – Andhra Pradesh ReOrganisation
Act, 2014 – Levy of Quarterly Tax on Goods and Passenger
Vehicles etc. – ORDERS – ISSUED.

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TRANSPORT, ROADS & BUILDINGS (Tr.I) DEPARTMENT
G.O.MS.No. 15. Date: 30-03-2015.
 Read the following:
1. G.O.Ms.No.43, TR&B (Tr.I) Department, Dated: 01.06.2014.
2. Andhra Pradesh Re-Organisation Act, 2014.
3. G.O.Ms.No.2, TR&B (Tr.I) Department, Dated: 17.06.2014.
4. Circular Memo No.586/Tr.I(1)/2014, TR&B (Tr.I) Department,
Dated 28.07.2014.
5. Orders of the Hon’ble High Court in WP No.21257/2014,
21562/2014 and batch, dated 30.07.2014, 31.07.2014 and
13.11.2014.
6. From the Transport Commissioner, Telangana State, Hyderabad,
Letter No.647/S/2014, Dated: 29.12.2014
7. From the Transport Commissioner, Telangana State, Hyderabad,
Letter No.757/R/2014, Dated: 19.03.2015.
8. Orders of the Hon’ble High Court in WP.No.7928, 7982 and 8016
of 2015, Dated 25.03.2015.
9. From the Transport Commissioner, Telangana State, Hyderabad,
Lr.No.757/R/2014, Dated 26.03.2015.
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O R D E R:
 In the G.O.1st read above, the erstwhile State of Andhra Pradesh have
issued orders that in pursuance of the provisions of Section 72(1) of Andhra
Pradesh Re-organisation Act, 2014, the Governor of Andhra Pradesh resolved
that “The Quarterly Tax paid for any quarter up to 31.03.2015 in any of the
Successor States shall be deemed to have been paid for both the successor
States and thereafter new Governments to decide.”
 In the G.O.3rd read above, the State of Telangana have adapted all the
Acts, Rules, Notifications etc., issued prior to 02.06.2014 and shall continue to
be in force in the State of Telangana.
 In the Circular Memo 4th read above, clarificatory orders were issued to the
Transport Commissioner, Telangana State, Hyderabad and it is clarified that
(1) All transport vehicles including Contract Carriages, Goods
Carriages, Motor Cabs, Maxicabs, Commercial Tractor Trailers,
Passenger Autorickshaws entering into the State of Telangana from
Andhra Pradesh State shall be treated as Other State vehicles and shall
be subjected to the levy of motor vehicle tax at the specified rates and
periods as applicable to the respective category of vehicles.
 (2) It is further clarified that the following categories of vehicles are
 liable to pay the tax at the specified rates and as such levy of tax shall
 be made under the provisions of Telangana Motor Vehicles Taxation
 Act, 1963.
 a) Goods vehicles entering into the State of Telangana from AP
 on short term licences not covered by National Permit
 b) AP State Contract Carriages
 c) All India Tourist Buses
 d) Maxi Cabs
Against the above clarificatory orders, certain transport vehicles
operators have filed Writ Petitions before the Hon’ble High Court not to levy
and collect the Quarterly Tax in the light of the orders issued in the G.O.1st
read above.
The Hon’ble High Court of Judicature at Hyderabad for the State of
Telangana and for the State of Andhra Pradesh in WP No.21257/2014,
21562/2014 and batch, dated 13.11.2014 have clarified that “…payment made
by any vehicle owner in relation to any quarter after 31.3.2015 obviously will
have to be collected by the respective State……..”.
Further, the Hon’ble High Court of Judicature at Hyderabad for the State
of Telangana and for the State of Andhra Pradesh in W.P.No.7928, 7982 &
8016 of 2015, dated 25.03.2015 have directed that “……both the Governments
to take a decision in terms of the earlier Government order within a period of
seven days from the date of receipt of a copy of this order and communicate
the same to all the writ petitioners and also issue a public notification.
Thereafter, both the parties will be free to take steps in accordance with law,
as may be advised. Taking coercive steps at this stage does not and cannot
arise”.
In the references 6th, 7th and 9th read above, the Transport
Commissioner, Telangana State, Hyderabad has requested the Government to
allow the Transport Department to collect Quarterly taxes from vehicles
originating from Andhra Pradesh coming to Telangana State, in the light of
orders of the Hon’ble High Court.
Government, after careful examination of the matter and in view of the
orders of Hon’ble High Court of Judicature at Hyderabad for the State of
Telangana and for the State of Andhra Pradesh in WP No.21257/2014,
21562/2014 and batch, dated 13.11.2014 and in WP Nos.7928, 7982 & 8016
of 2015, dated 25.03.2015 have decided to issue the following notification.

                                  NOTIFICATION

In exercise of the powers conferred under Section 3 of the Telangana Motor
Vehicles Taxation Act, 1963 (adapted vide G.O.Ms.No.2, TR&B (Tr.I) Department,
dated 17.6.2014) hereby directs that all the transport vehicles including
Contract Carriages, Goods Carriages, Motor Cabs, Maxicabs, Commercial
Tractor Trailers, Passenger Autorickshaws etc., entering into the State of
Telangana from Andhra Pradesh State shall be treated as other State vehicles
and shall be subjected to the levy of motor vehicle tax at the specified rates
and periods as applicable to the respective category of vehicles under the
Telangana Motor Vehicles Taxation Act, 1963 and the Notifications issued
there under from time to time.

This Notification shall come into effect from 01-04-2015.
The Transport Commissioner, Telangana State, Hyderabad is requested
to take further action in the matter immediately.

(BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA)
 SUNIL SHARMA
SECRETARY TO GOVERNMENT