K SRINIVASAN Vs. SECRETARY REGIONAL TRANSPORT AUTHORITY UDAGAMANDALAM

JUDGEMENT

(1.) THE petitioner in W.P.No.16683 of 2011 was granted an All India Tourist Permit to his vehicle Mahindra XYLO E4 M to ply on all roads except those prohibited and the permit is valid for five years i.e., from 04.08.2010 to 03.08.2015 for five years. THE authorization is also valid from 04.08.2010 to 03.08.2015. THE seating capacity of the vehicle is 7 in all.

(2.) THE petitioner in W.P.No.19996 of 2011 was granted an All India Tourist Permit to his vehicle Mahindra XYLO D2 MDI to ply on all roads except those prohibited and the permit is valid for five years i.e., from 16.09.2010 to 15.09.2015. THE authorization is also valid from 16.09.2010 to 15.09.2015. THE seating capacity of the vehicle is 7 in all.

(3.) THE respondent filed counter affidavit stating that the Innova Tourist Motor Cabs having the seating capacity of 7 in all were imposed with the tax of Rs.500/- per seat and the same is extended to the Mahindra Vehicles having the seating capacity of 7 in all, by a circular dated 05.04.2010 of the Government. Hence, for every quarter, the petitioners are liable to pay Rs.3,000/- towards tax. It is stated that each of the petitioner is liable to pay Rs.12,000/- per year comprising four quarters and the amount of Rs.6,610/- and Rs.6,710/- respectively already paid by the petitioners would be adjusted and the balance alone would be recovered from the petitioners.