The Children Welfare Home(Gospel Orphanage) v. The State Of Tamilnadu

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 05.08.2020

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN The Children Welfare Home (Gospel Orphanage) Registered Society Represented by its Secretary Plot No.15, Mullai Nagar 3rd Street, Thanakkankulam Post Madurai District 625 006 ... Petitioner Vs.

1.The State of Tamil Nadu Represented by its secretary Department of Transport Fort St.George, Chennai 600 009 2.The Transport Commissioner State Transport Authority Chepauk, Chennai 600 005 3.The Additional Transport Commissioner State Transport Authority Chepauk, Chennai 600 005 4.The Regional Transport Officer Madurai (South) Madurai District ... Respondents Prayer: Writ petition is filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, directing the first respondent State Government to consider and pass orders forthwith on the petitioner's representation dated 15.07.2019. For Petitioner : Mr.T.Cibi Chakraborthy For Respondents : Mr.M.Rajarajan Government Advocate

O R D E R

Heard the learned counsel appearing on either side. 2.The petitioner is a charitable institution. The petitioner is having a vehicle that is being used for transportation of the inmates of the orphanage. The petitioner's counsel points out that the vehicle owned by the Schools and Colleges are taxed at a 1/3

concessional rate. Since the petitioner institution is neither a School nor a College, it has to pay at Rs.500/- per seat. Even if the petitioner can invoke the G.O issued for the benefit of philanthropic institutions, since the concession would be at 50% it comes to Rs.250/- per seat. Therefore, the petitioner had given a representation, dated 15.07.2019 requesting the first respondent to consider the case of the petitioner on par with Schools and Colleges.

3.The petitioner wants this Court to direct the first respondent to pass orders on the said representation. I am afraid, I cannot give a direction to the first respondent as such. This is because a direction to consider and pass orders on the representation can be issued only if the legal right as such is made out. In this case, the petitioner wants concession from the Government. Therefore, I would not be justified in directing the first respondent to pass orders within a particular time. But then, the first respondent cannot ignore the petitioner's request. The petitioner's charitable activities have been favorably covered in the Media.

4.As rightly pointed out by the learned counsel for the petitioner, when corporate private educational institutions which are run for profit can be given concessional rates. I see no reason as to why the petitioner which appears to be a charitable institution should be taxed at a higher rate. Therefore, this Court would call upon to the first respondent to take note of all relevant factors and pass orders on the petitioner's representation as expeditiously as possible.

5.This writ petition is disposed of on these terms. No costs. Sd/- Deputy Registrar (Accounts) // True Copy // / /2020 Sub Assistant Registrar(CS) msa Note : In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned.

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To:

1.The Secretary State of Tamil Nadu Department of Transport Fort St.George, Chennai 600 009 2.The Transport Commissioner State Transport Authority Chepauk, Chennai 600 005 3.The Regional Transport Officer Madurai (South) Madurai District +1 CC to M/s.GP ( SR-13832[F] dated 07/08/2020 ) 05.08.2020 AP(13/08/2020) 3 P 5C 3/3