Madras High Court
A.Anbalagan … vs The State Transport Authority on 18 October, 2022
Author: P.D. Audikesavalu
Bench: P.D. Audikesavalu
W.P. No. 4816 of 2019
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 18.10.2022
CORAM
THE HON'BLE MR. JUSTICE P.D. AUDIKESAVALU
W.P. No. 4816 of 2019
and
W.M.P. No. 5472 of 2019
A.Anbalagan … Petitioner
-vs-
1. The State Transport Authority,
Ezhilagam, Chepauk,
Chennai.
2. The Regional Transport Officer,
Chennai South, Thiruvanmiyur,
Chennai.
3. The Regional Transport Officer,
Karaikudi. ... Respondents
Prayer:- Writ Petition filed under Article 226 of the Constitution of India,
1950, praying to issue a Writ of Mandamus, directing the Respondents and
their subordinates to accept Motor Vehicles Tax for Tamil Nadu voluntarily
tendered by the Petitioner in advance for 7 days or 30 days or 90 days used in
Tamil Nadu in accordance with IX Schedule of the Tamil Nadu Motor Vehicles
Taxation Act, 1974, in respect of the Vehicles Registration Nos. PY-01-CP-
6099, PY-01-CP-6909, PY-05-B-4235 and PY-05-B-4285 belonging to the
Petitioner.
For Petitioner : Mr. R.Natesan
https://www.mhc.tn.gov.in/judis
1/6
W.P. No. 4816 of 2019
For Respondents : Mr. T.Arunkumar,
Additional Government Pleader
ORDER
Heard Mr. R.Natesan, Learned Counsel for the Petitioner and Mr. T.Arunkumar, Learned Additional Government Pleader appearing for the Respondents and perused the materials placed on record, apart from the pleadings of the parties.
2. It is brought to notice that the Division Bench of the Court in Pondicherry Contract Carriage Owners' Association -vs- State of Tamil Nadu [(2016) 4 MLJ 237] has declared the expression 'per entry' appearing along with the rate of tax indicated in the second column of the Ninth Schedule to the Tamil Nadu Motor Vehicles Taxation Act, 1974 (hereinafter referred to as the 'Act' for short), as against clause (c) therein covering contract carriages of omni buses as ultra vires and unconstitutional. The relevant statutory provision, for the sake of immediate reference, is extracted below:-
“ NINTH SCHEDULE
(See sections 3 and 6)
Contract carriages in respect of which temporary licence is https://www.mhc.tn.gov.in/judis 2/6 W.P. No. 4816 of 2019 issued:-
....
(c) Omni bus including sleeper coach in respect of which permit is granted under sub-section (8) or (9) of section 88 of the Motor Vehicles Act, 1988:-
Rs. 600.00 per If the temporary licence is for the
(i) seat or berth per period not exceeding 7 days;
entry.
If the temporary licence is for a period Rs. 1500.00 per
(ii) exceeding 7 days but not exceeding 30 seat of berth per days; entry.
If the temporary licence is for a Rs. 3500.00 per
(iii) period exceeding 30 days but not seat or berth per exceeding 90 days; entry.
The Petitioner, who owns omni buses bearing Registration Nos. PY 01 CP 6099, PY 01 CP 6909, PY 05 B 4235 and PY 05 B 4285 (hereinafter referred to as 'omni buses' for short), which are stated to be operated as contract carriages in the State of Tamil Nadu, has filed this Writ Petition to direct the Respondents to accept the Motor Vehicles Tax for Tamil Nadu in respect of voluntarily tendered by him for the Vehicles Registration Nos. PY-01-CP-6099, PY-01-CP-6909, PY-05-B-4235 and PY-05-B-4285 for 7 days or 30 days or 90 days in terms of the aforesaid provisions of the Act. https://www.mhc.tn.gov.in/judis 3/6 W.P. No. 4816 of 2019
3. It would necessarily follow as a natural consequence of the aforesaid authoritative pronouncement which holds the field that once the Petitioner has remitted the entire amount of tax due for the specified period and holds valid permit, the Respondents cannot require the Petitioner to pay further amount as tax for every entry of the said omni buses into the State of Tamil Nadu till the end of that period, and there shall be an order of restraint against the Respondents in that regard.
In the result, the Writ Petition is ordered on the aforesaid terms. Consequently, the connected Miscellaneous Petition is closed. No costs.
18.10.2022 vjt Index: Yes/No Note: Issue order copy by 04.11.2022. To
1. The State Transport Authority, Ezhilagam, Chepauk, Chennai.
2. The Regional Transport Officer, Chennai South, Thiruvanmiyur, Chennai.
https://www.mhc.tn.gov.in/judis 4/6 W.P. No. 4816 of 2019
3. The Regional Transport Officer, Karaikudi.
https://www.mhc.tn.gov.in/judis 5/6 W.P. No. 4816 of 2019 P.D. AUDIKESAVALU, J.
vjt W.P. No. 4816 of 2019 18.10.2022 https://www.mhc.tn.gov.in/judis 6/6