Section 17(2) in Andhra Pradesh Motor Vehicles Taxation Rules, 1963
(2)No Court, inferior to that of a Second Class Magistrate, shall try any offence punishable under these rules.AppendixForm No. 1(Rule 4)(Intimation for regular payment of tax and obtaining of licence)To,The Secretary, (Licensing Officer),Regional Transport Authority,Assistant Secretary, State Transport Authority.
