N.DURAIRAJ Vs. COMMERCIAL TAX OFFICER ARIYALUR

JUDGEMENT

(1.) WRIT Petition No.10125 of 2002 is filed praying to issue a Writ of Certiorari, calling for the records of the respondent dated 28.1.2002 passed in Rc.4636/99-A1/Va.Vee.No.2/95-96 and quash the same as illegal and without authority of laws.

(2.) WRIT Petition No.10126 of 2002 is filed praying to issue a Writ of Certiorari, calling for the records of the respondent dated 28.1.2002 passed in Rc.4635/99-A1/Va.Vee.No.1/95-96 and quash the same as illegal and without authority of laws.

(3.) ACCORDING to the petitioner, the Writ Petition in W.P.No.10125 of 2002 relates to vehicle Registration No.A.P.13-T6914 under the National Permit. The Writ Petition in W.P.No.10126 of 2002 relates to vehicle Registration No.A.P.13-T6913 under the National Permit. The petitioners in both the writ petitions, namely, Mr.N.Durairaj and Mr.N.Selvaraj, were assessed under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Area Act, 1990 by the respondent authority and that is under challenge.