N S TOURIST Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) ALL these petitioners have sought for similar reliefs namely a direction to the respondents to accent the authorisation to operate in tamil Nadu granted to the petitioners by the State transport Authority, Thiruvananthapuram in respect of their vehicles and a direction not to insist on payment of more than R s. 12,000 as composite fee for their vehicles.

(2.) PETITIONERS are recognised Tourist Operators plying their buses in the states of Karnataka, Tamil Nadu and Kerala. They have applied for the issuance of authorisation. , under Rule 14 (1) of the All India Permit for Tourist transport Operators Rules, 1993 before the State Transport Authority, Trivandrum,Kerala State. The said authority, by their proceedings, granted authorisation for the states of karnataka and Tamil Nadu subject to payment of tax due to the concerned states. The said proceeding makesi t clear that the states of Tamil Nadu and Karnataka have already withdrawn the scheme of authorisation under concessional rates. The respondents are demanding quarterly tax of about Rs. 70 ,000 and odd instead of a composite tax of Rs. 12,000. Contending that the respondents have no authority to demand quarterly tax and tha t they are to be directed to collect only the authorisatio n Fee of R s. 12,000, the above writ petitions have been filed.

(3.) THE Motor Vehicles (All India Permit for Tourist transport Operators) Rules, 1993 were framed by the Central Government in exercise of the powers conferred on it under Section 88 of the Motor Vehicles act, 1988. Sub-section (9) of Section 88 of the Motor Vehicles Act, 1988 provides for the State Transport Authority of one state to grant permit in respect of tourist vehicles valid for the whole of India or such contiguous states, subject to the provisions of the Motor Vehicles Act, 1988. Sub-section (14)enables the State Government to make rules for carrying out the provisions of section 88. of the Act. authorisation Certificate has been defined under Rule 2 as follows:- means a certificate issued by an appropriate authority to a recognised tourist operator authorising him to operate throughout the territory of India or any such continuous state not being less than three in number, including the state in which the permit is issued on recognised tourist circuits, as are specified in the All india Permit for Tourist vehicles granted to him. THE procedure for applying and issuance of authorisation certificate has been laid down under Rule 4. Sub-rule (14) of Section 88 of the Central Act referring to authorisation fee says that the authorisation fee means the annual fee which may be charged by the appropriate authority of State but subject to the payment of taxes or fees- if any, levied by the state concerned. THE government of Tamil Nadu has taken a decision not to agree for the scheme of authorisation to permit the plying of vehicles In three states by one state. According to them, the said scheme will put Tamil Nadu in a disadvantageous position in the matter of revenue and also the tourist vehicles of other states will be misused as regular stage carriers in Tamil Nadu. THE said communication was acceded to by the other governments, especially, the state of Kerala and therefore, while issuing the authorisiation to the petitioners, they have made it clear that Tamil Nadu has since withdrawn the scheme of issuing authorisation , they will not be eligible to receive the concessional rate. THEy have made it clear that the issue of authorisation is subject to the payment of tax due to the state of Tamil Nadu. As rightly pointed out, the petitioners, having taken the authorisation from the state of Kerala. agreeing to pay the tax due to use state of Tamil Nadu are estopped from demanding a concessional rate of tax for the plying of the vehicles within the territory of Tamil Nadu .