SOUTH INDIAN ROUTES Vs. STATE TRANSPORT AUTHORITY CHEPAUK

JUDGEMENT

(1.) This writ petition has been filed by the petitioner to direct the respondents to consider the application submitted by the petitioner in Form SPR Part A for stoppage of the petitioner's vehicle bearing Registration No.TN-21-AU-5024, for the period from 1/4/2021 to till date, and thereby permit the petitioner to ply the vehicle by paying the tax from the period (i.e,) from 1/5/2022 to 30/6/2022, by without insisting on the tax for the earlier periods.

(2.) The crux of the case is that the petitioner-South Indian Routes, deals with Contract Carriage Vehicles. Due to the Covid-19 Pandemic (Corona) and the restrictions on travel imposed by the Government, the petitioner had stopped the usage of vehicle from 1/4/2021. It is stated that the petitioner had submitted an application for continued stoppage of the vehicle in Form SPR Part A on 30/4/2021 and the said application was received by the first and second respondents and the same was also acknowledged with office seal dtd. 30/4/2021, but the same was not considered by the respondents. It is further stated by the petitioner that they have even submitted a stoppage application on 29/9/2021, for the period from 1/10/2021 to 31/12/2021, but the stoppage application was also not considered by the respondents.

(3.) It is further stated by the petitioner that their vehicle, with a seating capacity of 34 passengers, was liable to pay a quarterly tax amount of Rs.3,000.00 per seat, totally amounting to Rs.1,02,000.00. The tax per day amounts to Rs.1,133.00, even if the vehicle is not put to use. It is the further case of the petitioner that if the vehicle carries only 50% of the capacity, i.e. for carrying 21 passengers, the burden on the passengers becomes heavier.