This Writ Petition is filed inter alia for the relief of declaring the seizure of the petitioner’s vehicle bearing registration No.KA 01 AE 1227 by respondent No.1 as illegal. The consequential relief of direction to the respondents for release of the said vehicle to the petitioner has also been claimed

We have heard Mr. G.Narendra Chetty, learned counsel for the petitioner and Mr. Shaik Jeelani Basha, learned Special Standing Counsel for Commercial Taxes (Andhra Pradesh).

The afore-mentioned vehicle along with certain quantities of beedies was seized by respondent No.1 on 05.10.2017. The local dealer, for whose purpose the beedies were being supplied, has filed Writ Petition No.36714 of 2017. While ordering notice in the said Writ Petition, this Court by order, dated 02.11.2017, directed the respondents to release the seized goods/beedies subject to the same observations as were made in Writ Petition No.35425 of 2017,

After hearing learned counsel for both the parties, we are of the opinion that as the seized vehicle is not liable for confiscation in default of payment of tax that may be determined/already determined, no purpose will be served by keeping the said vehicle under continued detention.

In this view of the matter, the Writ Petition is allowed. Respondent No.1 is directed to release the seized vehicle bearing registration No.KA 01 AE 1227 to the petitioner.

As a sequel to disposal of the Writ Petition, WPMP.No.48184 of 2017 is disposed of as infructuous.