P.Tamil Selvi v. The Transport Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 02.06.2015

CORAM

THE HONOURABLE MR.JUSTICE T.RAJA W.P.Nos.15086 to 15096 of 2015 and M.P.No.1 & 2 of 2015 in all the WPs P.Tamil Selvi

...Petitioner in W.P.No.15086 of 2015

15092 of 2015 & 15093 of 2015 S.R.S. Travels, Proprietor K.T.Rajasekar

...Petitioner in W.P.No.15087, 15096,

15090 of 2015 A One Travels, Proprietrix P.Tamil Selvi

...Petitioner in W.P.No.15088, 15095 of 2015

N.P. Prabhu Raj

...Petitioner in W.P.No. 15089 of 2015

P.Tamil Selvi

...Petitioner in W.P.No.15091, 15094 of 2015

Vs.

The Transport Commissioner, Chepauk, Chennai.

...Respondent in all the WPs

Prayer in W.P.No.15086/2015 to W.P.No.15096 of 2015: Writ Petition filed under Article 226 of the Constitution of India praying to issue writ of certiorarified mandamus to call for the records of the impugned Circular of the respondent in R.No.A3/64992/2014, dated 19.12.2014 and to quash the same and further direct the respondent and its Subordinates to accept the Motor Vehicles Tax at par with the temporary permits for a period of 7 days or 30 days or 90 days in respect of the petitioner's Contract

Carriage Omni Bus bearing Registration No.KA-51-A-4056, KA-42-9257, PY-01-AN-9499, KL-09-Z-7576, KA-42-9023, KL-40-E-911, KA-51-A-6043, KA-51-A-6044, KL-40-E-928, PY-01-AN-9299 and KA-42-9486 respectively, as per the Ninth Schedule of the Tamil Nadu Motor Vehicles Taxation Act.

In all the Writ Petitions:

For Petitioners :

Mr.S.Govindraman For Respondent :

Mr.A.Kumar, Spl.G.P.

COMMON ORDER The petitioners, being the holder of Contract Carriage Omni Bus permits granted by the State of Karnataka in respect of vehicle Nos.KA-51-A-4056, KA-42-9257, PY-01-AN-9499, KL-09-Z-7576, KA-429023, KL-40-E-911, KA-51-A-6043, KA-51-A-6044, KL-40-E-928, PY-01-AN9299 and KA-42-9486 respectively, were plying their vehicles in the State of Tamil Nadu by obtaining special permits depending on the usage of vehicles in the State of Tamil Nadu for a period of 7 days or 30 days or 90 days.

As they have to pay tax to the State of Tamil Nadu as contemplated under the provisions of Tamil Nadu Motor Vehicles Taxation Act, 1974 (in short "Act"), learned counsel appearing for the petitioners submitted that until 2012, the tax for other State Contract Carriage Vehicles were collected as per the first schedule of the Taxation Act depending upon the period of usage of the vehicles in the State of Tamil Nadu. Subsequently, in the year 2012, the State of Tamil Nadu brought an amendment to Sections 3, 4 and 6 of the Taxation Act, 2012, called as Act No.

13 of 2012, and inserted Ninth Schedule, under which the tax has been prescribed for Contract Carriage Omni Buses from other State permits covered under Sub-Sections (8) or (9) of Section 88 of the Motor Vehicles Act, 1988, prescribed in Column (C) of Schedule Nine, which is as follows:- (i) If the temporary licence is for a period not exceeding 7 days Rs.600/- per seat or berth per entry (ii) If the temporary licence is for a period exceeding 30 days, but not exceeding 30 days Rs.

(i) If the temporary licence is for a period not exceeding 7 days Rs.600/- per seat or berth per entry (iii) If the temporary licence is for a period exceeding 30 days, but not exceeding 90 days Rs.3,500/- per seat or berth per entry Aggrieved by the above, members of the petitioner Association filed a writ petition in W.P.No.22011 of 2012 praying to declare the amendment as null and void, however, the same is pending before this Court. One another writ petition also filed in W.P.No.33581 of 2014 challenging the vires of Act 13 of 2012 and the same is also pending before this Court.

2. In the above said background, it is the grievance of the petitioners that this Court, in a similar and identical circumstances, by order dated 05.02.2015, made in W.P.No.2798 of 2015, disagreeing with the approach adopted by the respondent, held that the respondent has no authority to collect the tax to his whims and fancies. On that score, he sought for allowing the writ petitions.

3. Heard the learned Special Government Pleader appearing for the respondent.

4. In an earlier occasion, when a similar issue came up before me, I have held thus in W.P.Nos.13378 to 13383 of 2015, dated 30.04.2015.

" 6. In the present case also, depending upon the temporary permit granted, the respondent is directed to collect one time tax as prescribed under ninth schedule, depending upon the period of permit. It is made clear that if the petitioner is granted 30 days permit, the tax should be collected for 30 days. If the temporary permit is granted for 90 days, it is needless to mention that the respondent shall collect the temporary tax for 90 days. For, there is no provision to restrict the licence period from 30 days to 7 days or lesser."

By following the above said order, this Court directs the respondent to collect one time tax as prescribed under ninth schedule, depending upon the period of permit. It is made clear that if the petitioner

is granted 30 days permit, the tax should be collected for 30 days and if it is for 90 days, then the respondent shall collect the tax for 90 days. Needless to mention that the respondent shall collect tax for a period of 30 days or 90 days as the case may be, since there is no provision to restrict the licence period from 30 days to 7 days or lesser.

5. With the above said direction, all the writ petitions stand disposed of. No Costs. Consequently, connected miscellaneous petitions are closed.

Sd/- Assistant Registrar(CS-III) //True Copy// Sub Assistant Registrar rkm To The Transport Commissioner, Chepauk, Chennai.

11 CC to Mr.S.Govindraman, Advocate SR.No. 26078 W.P.Nos.15086 to 15096 of 2015 SKV (CO) PSI (22.07.2015)