Madras High Court
K.Mani vs The State Transport Authority on 21 December, 2020
Author: P.D. Audikesavalu
Bench: P.D. Audikesavalu
W.P. No. 20270 of 2016
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 21.12.2020
CORAM
THE HON'BLE MR. JUSTICE P.D. AUDIKESAVALU
W.P. No. 20270 of 2016
and
W.M.P. No. 17432 of 2016
K.Mani ... Petitioner
-vs-
1. The State Transport Authority,
Chepauk,
Chennai – 600 005.
2. The Motor Vehicles Inspector (NT),
Transport Department Check Post,
Poonamallee. ... Respondents
Prayer:- Writ Petition filed under Article 226 of the Constitution of India
praying to issue a Writ of Mandamus, directing the Respondents to accept the
Motor Vehicle Tax for Tamil Nadu, voluntarily tendered by the Petitioner in
advance for 7 days or 30 days or 90 days usage in Tamil Nadu in accordance
with Ninth Schedule of the Tamil Nadu Motor Vehicles Taxation Act, 1974, in
respect of Petitioner's vehicle PY 01 CK 4799.
For Petitioner : Mr. K.Hariharan
For Respondents : Mrs. A.B.Reehana Begum,
Government Advocate
https://www.mhc.tn.gov.in/judis/
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W.P. No. 20270 of 2016
ORDER
(through video conference) Heard Mr. K.Hariharan, Learned Counsel for the Petitioner and Mrs. A.B.Reehana Bengum, Learned Government Advocate 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 this 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 issued:-
....
https://www.mhc.tn.gov.in/judis/ 2/5 W.P. No. 20270 of 2016
(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 bus bearing Registration No. PY 01 CK 4799 (hereinafter referred to as 'omni bus' for short) which is stated to be operated as a contract carriage in the State of Tamil Nadu, has filed this Writ Petition for directing the Respondents to accept motor vehicle tax for the said omni bus voluntarily tendered by the Petitioner in advance for the period of a week or a month or a quarter depending on the validity of the permit.
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 https://www.mhc.tn.gov.in/judis/ 3/5 W.P. No. 20270 of 2016 tax for every entry of the said omni bus 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.
21.12.2020 7/8 vjt Index: Yes/No Note: Issue order copy by 28.12.2020.
To
1. The State Transport Authority, Chepauk, Chennai – 600 005.
2. The Motor Vehicles Inspector (NT), Transport Department Check Post, Poonamallee.
https://www.mhc.tn.gov.in/judis/ 4/5 W.P. No. 20270 of 2016 P.D. AUDIKESAVALU, J.
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