MUTHYALA SUNIL KUMAR Vs. UNION OF INDIA

JUDGEMENT

(1.) This is a batch of 117 petitions, including four contempt petitions which are de-tagged for being listed separately, filed primarily by the transporters and tour operators under Article 32 of the Constitution of India assailing the legality of different State Governments levying and collecting Authorization Fee/Border Tax in violation of All India Tourist Vehicles (Permit) Rules, 2023(The Rules, 2023). Broadly, there are three categories of petitions but the relief claimed which is common in all the petitions, is about the levy and collection of Border Tax/ Authorization Fee.

(2.) In some cases, there is a challenge to the All-India Tourists Vehicles (Authorisation of Permit) Rules, 2021(The Rules, 2021) as also certain provisions of Motor Vehicles Act, 1988, however, such petitions were filed prior to the coming of the Rules, 2023. As such, the reliefs have been amended seeking directions for compliance of provisions contained in the Rules, 2023. In some cases, petitioners have also prayed for refund of the Border Tax/ Authorization Fee already realized by the State Authorities at the time of their vehicles entering the State.

(3.) Initially, it was the State of Tamil Nadu which was said to be realizing the Border Tax/ Authorization Fee but, later on, several other States were also complained of realizing similar Border Tax/ Authorization Fee despite the transporters or the vehicles entering the State having already paid the requisite tax/fee under the Rules, 2023. As such, other States also became the respondent-parties and notices were issued to them.