C.Rathinasamy, v. The State Transport Authority,
Court: Madras High Court
Bench: HONOURABLE MR JUSTICE P.D.AUDIKESAVALU
Judgment date:
Case summary
Madras High Court judgment dated 2020-12-21. C.Rathinasamy, v. The State Transport Authority,. Read the judgment and case details on LawSphereX.
Judgment text
IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 21. 12. 2020 CORAM THE HON'BLE MR. JUSTICE P. D. AUDIKESAVALU W. P. No. 20269 of 2016 and W. M. P. No. 17431 of 2016 C. Rathinasamy ... 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 CH 3799. For Petitioner : Mr. K. Hariharan For Respondents : Mrs. A. B. Reehana Begum, Government Advocate O R D E R (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 https://hcservices. ecourts. gov. in/hcservices/ 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:- ....
(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 (i) seat or berth the period not exceeding 7 days; per entry. If the temporary licence is for Rs. 1500. 00 per (ii a period exceeding 7 days but seat of berth ) not exceeding 30 days; per entry. If the temporary licence is for Rs. 3500. 00 per (ii a period exceeding 30 days but seat or berth i) not exceeding 90 days; per entry. The Petitioner, who owns omni bus bearing Registration No. PY 01 CH 3799 (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 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. https://hcservices. ecourts. gov. in/hcservices/ In the result, the Writ Petition is ordered on the aforesaid terms. Consequently, the connected Miscellaneous Petition is closed. No costs. Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant Registrar vjt To 1. The State Transport Authority, Chepauk, Chennai – 600 005. 2. The Motor Vehicles Inspector (NT), Transport Department Check Post, Poonamallee. +1cc to the Government Pleader, S. R. No. 42601 W. P. No.
20269 of 2016 NRJK(CO) KKV/04/01/2021 https://hcservices. ecourts. gov. in/hcservices/
Source: Madras High Court. Dataset: Dattam Labs. CC BY 4.0. Text extracted automatically; compare with the source PDF for layout and accuracy.