P SELVAM Vs. REGIONAL TRANSPORT OFFICER

JUDGEMENT

(1.) Heard the learned counsel appearing for the petitioner and Mr.M.S. Ramesh, learned Additional Government Pleader, who took notice for the respondent and with their consent, the main writ petition itself is taken up for disposal at the admission stage itself.

(2.) This writ petition has been filed by the petitioner seeking writ of mandamus forbearing the respondent from demanding authorization tax (Rs. 52,300/-) vide N.Dis. No. A2/030060/2015 dated 01.09.2015 for the period from 24.09.2012 to 23.09.2015 for accepting surrender of National Permit in respect of petitioner's Goods Carrier Lorry - TN 31/F- 1654 forthwith.

(3.) Learned counsel appearing for the petitioner submitted that the petitioner is holding goods carriage National Permit issued by the respondent in respect of Vehicle No. TN-31/F-1654 and the said permit is valid upto 27.09.2015. He has also further stated that the authorisation to ply in other states was valid up to 23.09.2012. However, as the petitioner did not get any booking to his lorry to transport goods to other states, he did not renew the authorisation from 24.09.2012 and he has been plying his lorry only in Tamil Nadu from 2012 by paying home state tax upto 30.09.2015. It is his further submission that the petitioner has incurred loss in the lorry business and therefore, he decided to sell the vehicle. Hence, on 27.08.2015, he made an application to surrender the permit in Form ACC before the respondent, but, the respondent returned his application on 01.09.2015 directing him to pay the authorisation tax for other states from 24.09.2012 to 23.09.2015 as a pre-condition for accepting the surrender of permit. Assailing the approach adopted by the respondent, learned counsel would submit that the renewal of authorisation to ply the vehicle is optional and if the authorisation is renewed, only then the vehicle can be used in other states and if it is not renewed then the vehicle can be used only in home state, namely, the State of Tamil Nadu. He would further submit that the issue in question is squarely covered by the decisions rendered by this Court in catena of decisions and one of such writ petition is W.P. No. 23330 of 2015 dated 05.08.2015 and hence he prayed for similar relief. Learned Government Advocate has also agreed that the issue is no longer res integra.