3. Learned counsel for the petitioner submitted that though the temporary
permit was granted in the favour of the petitioner vehicle under section 88(8) of
the Motor Vehicle Act, tax has already been collected and therefore collection of
another tax is arbitrary as held by the decision of this Court in the case of
Parveen Travels & Other Vs. The Regional Transport Officer, Salem-7., reported
in 2008 (1) TN MAC 538 wherein this Court held as follows:
4. The learned counsel for the petitioner has drawn attention to a
similar order passed in W.P.(MD) No.25912/2019 [M/s.Sree Thangam
Travels v. The Regional Transport Officer], in which, the learned single
Judge had directed the writ petitioner therein to pay the necessary tax as a
condition for seeking any relief.