All Omni Bus Owners v. The Union Of Territory Of Puducherry
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 04.01.2021
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. Nos.8791, 7792 and 14681 of 2020 and WMP Nos.18252, 18255, 10670, 9551, 10671, 9194 and All Omni Bus Owners and Opearators Association Rep. by its President F4, Sriji Majestic Complex, Omni Bus Stand, Koyambedu, Chennai - 107.
..Petitioner in W.P.No.8791 of 2020 1 Sri Baghyalakshmi Travels Rep by its MR.D.Maharan No 14 Karunakara Pillai Street Puducherry.
2 Parveen Travels No.288 Maraimalai Adigal Salai Muthamizh Nagar Puducherry.
3 KPN Travels India Pvt Ltd No.14 Karunakara Pillai Street kosapalayam 4 Tirumal Alaghu Transcity No.11 3rd Cross Street Thilagar Nagar Thengaithittu Mudaliarpet Puducherry.
5 Mettur Super Service No.52 Kamatchiamman Kovil Street Puducherry. 6 National Travels No.11 PSC Bank Nagar Road Ok Palayam MUdaliarpet Puducherry.
7 Tippusulthan Travels No.11 PSC Bank NagarRoad Ok Palayam Mudaliarpet Puducherry 8 Rathimeena Travels No.262 M.M Adigal Salai Puducherry.
9 Sethumeena Travels No.262 M.M.Adigal Salai Puducherry.
10 P.S.Sankar Travels No.262 M.M.Adigal Salai Puducherry.
11 Arthi Transport No.15 4th cross Street Tagore Nagar Lawspet 12 ESSAR Travels No.16/1 Iyanar Kovil Street New Bus Stand Raja Street Puducherry.
13 Tranzking Travels No.222 M.M.Adigal Salai Puducherry.
14 Santhosam Travels No.40 Akka Samy Madam Street Chinnarayapuram Puducherry 15 YBM Travels No.83 PL 4th Cross Street Ragavendra Nagar Reddiarpalayam Puducherry.
16 YBM Travels No.6 3rd Cross Street Pudhu Nagar Reddiarpalayam Puducherry ..Petitioners in W.P.No.7792 of 2020 Pondicherry Bus (Stage Carriage) Owner' Association Represented by its President Mr.B.Kannan No.226, Marai Malai Adigal Salai, Pondicherry - 605 013.
..Petitioner in W.P.No.14681 of 2020 Vs.
1. The Chief Secretary,
2. The Transport Commissioner, Union Territory of Pudhcherry.
..Respondents in W.P.No.8791 of 2020 1 Union of India ] Rep by its Union Territory of Puducherry Rep by its Under Secretary to Government (Transport) Secretarait Puducherry
2 Union of India Rep by its Union Territory of Puducherry Rep by its the State Transport Authority ....Respondents in W.P.Nos.7792 & 14681 of 2020 Prayer in W.P.No.8791 of 2020: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorarified Mandamus calling for the orders of the 1st respondent made in G.O.Ms.No.5/Tr.Sectt./2020, Transport Secretariat, Puducherry, dated 23.04.2020 under which the time is extended for payment of motor vehicle tax and quash the same and forbear the respondents from demanding the tax in respect of the staff buses of the members of the petitioner association for the non operation period of their vehicles from 25.03.2020 till the vehicle is resumed on road or direct the 1st respondent to grant exemption from payment of Motor Venicles Tax in respect of the members staff bus in terms of provisions of Puducherry Motor Vehicles Taxation Act for the said period.
Prayer in W.P.No.7792 of 2020: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorarified Mandamus calling for the orders of the 1st respondent made in G.O.Ms.No.5/Tr.Sectt./2020, Transport Secretariat, Puducherry, dated 23.04.2020 and quash the same and further direct the respondents to accept the tax as and when the petitioners resume their service.
Prayer in W.P.No.14681 of 2020: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorarified Mandamus calling for the orders of the 1st respondent made in G.O.Ms.No.9/TD/TAX/2020 dated 02.09.2020 and quash the same and further direct the respondents to accept the tax as and when the petitioners resume their service. For Petitioner : Mrs.Radha Gopalan For Respondents : Mr.A.V.Ramalingam, AGP (P)
O R D E R
Both learned counsel place on record a Government order in G.O. Ms.No.17 /Tr. Sectt./2020 Puducherry, dated 09.12.2020 issued by the Government of Puducherry exempting Goods Carriages, Stage Carriages, Contract Carriages including those classified as tourist vehicles and vehicles run by Educational institution from payment of tax for the 1st and 2nd quarters of the financial year 2020-2021.
2. The said Government order reads as follows: GOVERNMENT OF PUDUCHERRY ABSTRACT Transport Secretariat, Puducherry - Pondicherry Motor Vehicles Taxation Act, 1967 - Motor Vehicles of certain categories of Transport Vehicles - Exemption from payment of the Motor Vehicles Tax for the 1't and 2nd quarters of the financial year 2O2O-21 - Orders - lssued.
TRANSPORT SECRETARIAT G. O. Ms. No. 1 7 /Tr. S ectt. 12020 Puducherry, the 09. 12.2020 G.O.Ms. No.24 lTDl2010, dt.O1 -11-2010 of the Transport Secretariat, Puducherry.
G.O.Ms. No.25 lTDl2010, dt.01 -11-2010 of the Transport Secretariat, Puducherry.
G.O.t\Is.N o.1 lTDl2012, dl. 04-01 -2012 of the Transport Secretariat, Puducherry.
G.O.Ms.No.2lTDl2012, d|.04-01 -2012 of the Transport Secretariat, Puducherry.
G.O. Ms. N o.8lTDl201 8,.dt.05/1 212018 of the Transport Secretariat, Puducherry.
ORDER
The following notification shall be published in the next issue of the Official Gazette, Government of Puducherry:- NOTIFICATION ln exercise of the powers conferred by sub-section (1)of section 13 of the Puducherry Motor Vehicles Taxation Act 1967 (Act 5 of 1967), the Lieutenant Governor, Puducherry is pleased to make an exemption with regard to the motor vehicles tax payable under the said Act in respect of the motor vehicles as detailed below:
(i) Two months from 01.04.2020 to 31.05.2020 with respect to Goods Carriages, and (ii) First and Second quarters of the financial year 2020-21, i.e., from 01-04-2020 to 30-09-2020 with respect to Stage Carriages, Contract Carriages including classified as tourist vehicles and Educational institution vehicles.
Subject to the condition that consideration of applications for stoppage of vehicles received by the Transport Department under rule 9 of Puducherry Motor Vehicles Taxation Rules, 1967 will be subsumed under the exemption relief provided. And, furtherance of stoppage of vehicles beyond 30.09.2020 shall not be entertained on COVID-19 reasons.
(BY ORDER OF THE LT. GOVERNOR)
3. In the light of the aforesaid Government Order, nothing further survives in these Writ Petitions and the same are disposed. No costs. Connected Miscellaneous Petitions are closed.
Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar pp To
1. The Chief Secretary,
2. The Transport Commissioner, Union Territory of Pudhcherry.
3. The under Secretary to Government, Union Territory of Puducherry (Transport) Secretarait Puducherry
4. The State of Transport Authority Union Territory of Puducherry Puducherry
+1cc to Mr.S.Radha Gopalan, Advocate in Sr.450 & 451 +1cc to the Government Pleader in Sr.146 , 145, 144 W.P. Nos.8791, 7792 and 14681 of 2020 and WMP Nos.18252, 18255, 10670, 9551, 10671, 9194 and 9193 of 2020 pp(CO) rv(05/02/2021)