M.Ramanathan v. The State Of Tamil Nadu

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 08.04.2024

CORAM

THE HON'BLE MR.JUSTICE C.SARAVANAN and W.M.P.(MD)No.6529 of 2024 M.Ramanathan ... Petitioner Vs.

1.The State of Tamil Nadu, Rep. by its Principal Secretary to Government, Home (Transport-I) Department, Secretariat, Chennai - 600 009.

2.The State Transport Commissioner, State Transport Authority, Ezhilagam, Chepauk, Chennai.

3.The Joint Transport Commissioner, Joint Transport Commissioner Office, Mattuthavani, 4.The Regional Transport Officer, Madurai South, Page No. 1 of 5

5.The Regional Transport Officer, Madurai North, ... Respondents Prayer: Writ Petition filed under Article 226 of Constitution of India for issuance of a Writ of Mandamus, forbearing the respondents and their officials from insisting upon payment of Lifetime Tax in respect of the vehicles of the petitioner's Association, pursuant to the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1974, vide Act No.30 of 2023, dated 06.11.2023, pending framing/amendment of Rules in regard to the same and publications of details of implementation and modalities. For Petitioner : Mr.A.Prabhu Raj For Respondents : Mr.S.P.Maharajan Special Government Pleader

O R D E R

This Writ Petition has been filed for issuance of a Writ of Mandamus, forbearing the respondents and their officials from insisting upon payment of Lifetime Tax in respect of the vehicles of the petitioner's Association, pursuant to the Tamil Nadu Motor Vehicles Taxation (Amendment) Act, 1974, vide Act No.30 of 2023, dated 06.11.2023, pending framing/amendment of Rules in regard to the same and publications of details of implementation and modalities. Page No. 2 of 5

2. Although the petitioner has partly complied with the requirement of the amendment, it is the case of the petitioner that he is being subjected to unnecessary harassment, as purposely lifetime tax has been demanded for new vehicles as also the old vehicles.

3. It is submitted that in some cases, tax has been collected for ten years. However, still the vehicles' owners are being asked to pay lifetime tax as per the amendment to the said Act. It is, therefore, submitted that the petitioner is entitled for the relief sought for.

4. The present Writ Petition in it's present form cannot be admitted, as the petitioner has to challenge the substratum i.e., the amendment to the Tamil Nadu Motor Vehicles Taxation Act, 1974, vide Act 30 of 2023. Without challenging the amendment to the provisions of the Tamil Nadu Motor Vehicles Taxation Act, 1974, vide Act 30 of 2023, the prayer of the petitioner cannot be entertained. Therefore, this Writ Petition is dismissed with liberty to the petitioner to file suitable Writ Petition challenging the vires of the amendment in Act No.30 of 2023, amending the provisions of Page No. 3 of 5

the Tamil Nadu Motor Vehicles Taxation Act, 1974. No costs. Consequently, connected Miscellaneous Petition is closed. 08.04.2024 Index : Yes/ No Speaking Order / Non-Speaking Order smn2 To 1.The Principal Secretary to Government of Tamil Nadu, Home (Transport-I) Department, Secretariat, Chennai - 600 009.

2.The State Transport Commissioner, State Transport Authority, Ezhilagam, Chepauk, Chennai.

3.The Joint Transport Commissioner, Joint Transport Commissioner Office, Mattuthavani, 4.The Regional Transport Officer, Madurai South, 5.The Regional Transport Officer, Madurai North, Page No. 4 of 5

C.SARAVANAN , J.

smn2 08.04.2024 Page No. 5 of 5