Karpaga Vidyalayamatriculation v. The Government Of Tamilnadu

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 28.03.2024

CORAM

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY Karpaga Vidyalaya Matriculation School, New No.87, (Old No.15) S.N.Odai street, Kancheepuram District, rep. By its Secretary and Correspondent, M.Balakrishnan : Petitioner versus 1.The State of Tamil Nadu, rep. By its Secretary Home (Transport) Department, Fort St.George, Chennai 9 2.The Regional Transport Authority Kancheepuram District : Respondents Writ of Declaration declaring the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, Act 13 of 2003 as null and void insofar as it substitutes the rate of tax in Clause 8 of the I Schedule to the Principal Act, by increasing the Motor Vehicles Act in respect of the vehicles by

educational institutions from Rs.500/- per quarter to Rs.150/- for every person (other than the driver which the vehicles permitted to carry).

For Petitioner :

Ms.S.Hemalatha For Respondent No.1 :

Mr.R.Anandan, Government Advocate For Respondent No.2 :

No appearance

ORDER

(Made by the Hon'ble Chief Justice) We have heard Ms.S.Hemalatha, learned counsel for the petitioner and Mr.R.Anandan, learned Government Advocate, for the first respondent.

2. The petitioner seeks Declaration declaring the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, Act 13 of 2003 as null and void.

3. The learned Government Advocate submits that the said provision is no longer in force.

4. In view the same, the writ petition stands dismissed. There shall be no order as to costs.

(S.V.G., CJ.) (D.B.C., J.) 28.03.2024 Index : Yes/No : Yes/No tar To 1.The Secretary Home (Transport) Department, Fort St.George, Chennai 9 2.The Regional Transport Authority Kancheepuram District

THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J.

(tar) 28.03.2024