K V SHEKAR Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) WRIT Appeal 840 of 1993 is preferred against the order dated 26th February, 1993 passed in W.P. 15923 of 1991. The petitioner is the appellant. He sought for issue of a writ in the nature of mandamus directing the respondents 1 to 4 to forbear from seizing the vehicle, demanding and collecting motor vehicles tax pursuant to the exemption granted in G.O.Ms. No. 894 dated 29/05/91 in respect of the petitioner's tourist vehicle bearing registration number A.P. 03/T-0850 granted under S. 88(8) of the Motor Vehicles Act, 1988 (hereinafter referred to as the Act), whereas the petitioner in W.P. No. 15861 of 1993 has sought for issue of a writ in the nature of mandamus directing the respondents 1 and 2 herein to forbear from demanding tax in respect of the vehicles issued with special permits under S. 88(8) of the Act belonging to the members of the petitioner Association, so long as such vehicles are covered by the basic permits issued under S. 74 of the Act read with R. 174 of the Andhra Pradesh Motor Vehicles Rules, 1989 in Form PC. The petitioner in W.P. No. 15861 of 1993 is Guntur District Tourist Bus Owners' Association, Guntur. Andhra Pradesh Motor Vehicles Rules, 1989 will be hereinafter referred to as Andhra Pradesh Rules and Tamil Nadu Motor Vehicles Rules, 1989 will be hereinafter referred to Tamil Nadu Rules.

(2.) LEARNED single judge has rejected the writ petition on the ground that the permit issued to the Petitioner's vehicle does not show that it is covered by the permit issued under S. 74 of the Act, that the permit issued under S. 74 of the Act enables the vehicle to be operated only within a radius of 2 kilo metres from the place of business of the permit-holder, therefore the Special Permit under S. 88(8) of the Act cannot be granted to enable the owner of such vehicle to operate it beyond the area for which the basic permit under S. 74 of the Act is granted. LEARNED single judge has relied upon his earlier decision in Krishnamoorthy, J. v. The State of Tamil Nadu and another (1993 Writ L.R. 687). The order under appeal is also reported in Sekar, K.V. v. The State of Tamil Nadu and 3 others (1993 Writ L.R. 686.)

(3.) ON the contrary, it is contended by learned Government Pleader that as long as the basic permits do not authorise or enable the holder or the permit to operate the vehicle over the area in respect of which the special permits are granted, the special permits beyond the area covered by the basic permits cannot be held to be valid, so as to enable the holder of the permit to be entitled to exemption from payment of tax under G.O.Ms. No. 894 dated 29/05/1991 issued by the Tamil Nadu State.