St.Joseph Higher Secondary v. The Regional Transport Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED :27.08.2021

CORAM

THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM W.P. No. 39512 of 2016 and W.M.P. Nos. 33796 and 33797 of 2016 St. Joseph Higher Secondary School, Rep. by its Correspondent Mrs.A.Paula Mary, Pondy-Villupuram Main road, Thiruvandarkoil, Puducherry - 605 102. ... Petitioner ..vs..

The Regional Transport Officer, Office of the Regional Transport Officer, Transport Department, Villupuram, Tamil Nadu.

... Respondent Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus calling for the records of the Impugned Demand Report under Memo No. C 3/ 42803 / 2016 dated 26.10.2016 issued by the respondent herein and to quash the same as illegal and non-est in the eyes of Law and for a direction to the respondent herein to permit the Educational Institution Swaraj Mazda Bus bearing Registration No.PY 01 AF 4503 to ply in Tamil Nadu within a radius of 10 Kms. from St.Joseph Higher Secondary School, Thiruvandarkoil, Puducherry for carrying students and staffs from Valavanur to Thiruvandarkoil and vice-versa by collecting the tax rates as applicable for Educational Institution Buses henceforth instead of collecting tax rates as applicable for private service vehicles including the cost of this Writ Petition.

For Petitioner : Mr.L.Swaminathan For Respondent : Mr.V.Nanmaran Government Advocate

O R D E R

The order impugned dated 26.10.2016 demanding a sum of Rs.500/- per seat for the school bus being operated by the

petitioner to transport the students is under challenge in the present Writ Petition.

2. The petitioner is St.Joseph Higher Secondary School, Pondy-Villupuram Main Road, Thiruvandarkovil, Puducherry. The petitioner School is located in the rural area of Puducherry near to the border of Tamil Nadu and it was established in the year 1984. Presently, the petitioner School is running with more than thousand students to cater the needs of the particular area. The grievance of the writ petitioner is that they are plying school bus for transporting the students and the permit was granted by the State Transport Authorities, Puducherry, wherein it is clearly stated that the usage of vehicle is for educational purposes. The vehicle is registered in Registration No. PY 01 AF 4503 and the seating capacity is 28 and odd inclusive of the driver.

Then Puducherry Authorities are collecting tax considering the usage of the vehicle for educational purposes. The respondent herein issued an impugned order stating that it is a private usage vehicle and therefore a sum of Rs. 500/- per seat is to be levied. Further, the impugned order is issued for retrospective collection of tax at the rate of Rs. 600/- per seat.

3. The learned counsel for the petitioner made a submission that the vehicle was registered only for the purpose of educational services and the permit also indicates that it is for educational purposes and the Puducherry Authorities are collecting charges as applicable to the educational services. The respondent is taking a different view without any valid reasons and levying retrospective tax by considering the vehicle as private vehicle. The learned counsel for the petitioner states that the vehicle is plying with yellow colour painting and being used only for transporting the students studying in the petitioner's School.

This being the factum established, the impugned order levying tax as applicable to the private vehicle is improper and not in consonance with the order passed by the Government of Tamil Nadu, most specifically, the tax rate for private service vehicles. As per the orders of the Government of Tamil Nadu, school bus based on seating capacity Rs.100/- per seat per quarter is to be levied and the petitioner is willing to pay the said charges as applicable based on the orders passed by the Government of Tamil Nadu.

4. This Court is of the considered opinion that the respondent could not dispute that the vehicle registered by the petitioner is not utilized for transporting the students. The permit submitted before this Court would reveal that the permit holder is the Correspondent and the address of the Correspondent is St.Joseph Higher Secondary School, Puducharry, Thiruvandarkovil, Puducherry and the nature of the vehicle is

Swaraj Mazda Bus and the seating capacity is 28 and odd.

5. The learned counsel for the petitioner also states that it is yellow color vehicle and more specifically used for transporting the students. This being the factum, the impugned order passed by the respondent in proceedings dated 26.10.2016 is quashed and the matter is remitted back to the respondent for assessing the tax at the rate of Rs.100/- per seat per quarter as per the orders of the Government of Tamil Nadu and issue revised demand notice to the petitioner enabling them to pay the tax as applicable as expeditiously as possible.

6. With these directions, the Writ Petition stands allowed. However, there shall be no order as to costs. Consequently, connected Miscellaneous Petitions are closed. Sd/- Assistant Registrar (CS-III) //True Copy// Sub Assistant Registrar vji To The Regional Transport Officer, Office of the Regional Transport Officer, Transport Department, Villupuram, Tamil Nadu.

+1cc to the Government Pleader, S.R.No. 43926 W.P. No. 39512 of 2016 and W.M.P. Nos. 33796 and 33797 of 2016 SRA(CO) GN(20/09/2021)