R. NAMBI Vs. TENKASI MUNICIPALITY

JUDGEMENT

(1.) With the consent of both parties, this writ petition is taken up for final disposal.

(2.) The petitioner has filed this writ petition challenging the order, dated 27.02.2012, passed by the first respondent Municipality, by which the petitioner has been directed to remit service tax in respect of the license granted to him.

(3.) The impugned demands are in respect of four licenses granted to the petitioner namely the right to collect fees in the Auto Stand, Cycle Stand, Van Stand and entry fee to the new Bus Stand, Tenkasi. Though four demands have been raised by the first respondent Municipality, the petitioner has filed a single writ petition challenging the four demands on the ground that the proceedings number in all the four impugned demands is identical. Strictly speaking, the petitioner ought to have filed four writ petitions since four independent licenses were granted to him and four demands have been issued.