SURESH KUMAR SHARMA Vs. REGIONAL TRANSPORT OFFICER

JUDGEMENT

(1.) THE Petitioner has challenged an order, dated 07.09.2001 of the Regional Transport Officer, Thiruvallur, Respondent herein, demanding a tax of Rs.16,000/- in respect of his vehicle bearing Registration No.KA-01-C-3322.

(2.) SHORT facts leading to the Writ Petition are as follows:The Petitioner is a Contract Carriage Omni Bus Operator, having an All India Tourists Permit issued by the State Transport Authority, Karnataka, operating his vehicle in the State of Karnataka for carrying tourist passengers. In respect of the same, he is paying the composite tax of Rs.12,000/- for Tamil Nadu, after obtaining necessary orders to that effect from this Court. Earlier, Writ Petitions were filed for a Mandamus, forbearing the Tamil Nadu authorities from collecting tax more than Rs.12,000/- and in the pending Writ Petitions, injunction was also granted, restraining the authorities from taking any further action for collecting any tax at the rate of Rs.2,000/- per seat per quarter, in addition to or difference between the composite tax of Rs.12,000/-, which includes the vehicle in question.

(3.) LEARNED Counsel for the Petitioner further submitted that even according to the Respondents, the Tourist party was taken only from Bangalore and they were dropped at Chennai and it is not the case of the Checking Officer that the tourist party was picked up at Chennai and plied within the State of Tamil Nadu, so as to apply the judgment in W.P. No.4653 of 2000, for the purpose of levy of tax. According to the learned Counsel, as per Rule 85(3) of the Central Motor Vehicle Rules, a tourist vehicle shall either commence its journey, or end its journey, circular or otherwise, in the home State and as per the Proviso to the said rule, where the contracted journey ends outside the home State the vehicle shall not be offered for hire within that State or from the State to any other State except for the return journey to any point in the home State. In the case on hand, the journey even as per the Check Report, commenced only from Bangalore and it was not used inside the State of Tamil Nadu for hire and therefore, there cannot be any contravention of Rule 88(3) of the Central Motor Vehicles Rules.