P. TAMILSELVI AND ORS. Vs. THE TRANSPORT COMMISSIONER

JUDGEMENT

(1.) THERE are fourteen writ petitions filed by the petitioners seeking to issue Writ of Certiorarified Mandamus, to call for the records of the Impugned Circular of the respondent in R.No. A3/ 64992/2014 dated 19.12.2014 and to quash the same and further to direct the respondent and all his subordinates to accept the Motor Vehicles Tax at par with the temporary permits for a period of 7 days or 30 days or 90 days in respect of petitioner's Contract Carriage Omni Buses bearing Registration Nos. OD -21 -9378, OD -21 -9387, OD -21 - 9385, OD -21 -9388, KA -51A -9343, KA -51A -9345, PY -01 -CB -5769, PY - 01 -CB -5770, KA -01 -C -4504, KA -01 -C -4506, PY -01 -CH -6553, PY -01 - CH -6554, PY -01 -CH -4884 and PY -01 -CH -4885 as per the Ninth Schedule of the Tamil Nadu Motor Vehicles Taxation Act.

(2.) THE petitioners being the holder of Contract Carriage Omni Bus permits granted by the Orissa State and Puducherry State in respect of vehicle Nos. OD -21 -9378, OD -21 -9387, OD -21 -9385, OD - 21 -9388, KA -51A -9343, KA -51A -9345, PY -01 -CB -5769, PY -01 -CB - 5770, KA -01 -C -4504, KA -01 -C -4506, PY -01 -CH -6553, PY -01 -CH - 6554, PY -01 -CH -4884 and PY -01 -CH -4885, were plying their vehicles in the State of Tamil Nadu by obtaining Special Permits depending on the usage of the vehicles in the State of Tamil Nadu for a period of 7 days (or) 30 days (or) 90 days. That apart, they have to pay tax to the State of Tamilnadu, as contemplated under the provisions of Tamilnadu Motor Vehicles Taxation Act, 1974, hereinafter called as the Taxation Act. Learned counsel continuing his argument would submit that until 2012, the tax for other State Contract Carriage Vehicles were collected as per the first schedule of the Taxation Act, depending upon the period of usage of the vehicles in the State of Tamil Nadu. In the year 2012, the State Government of Tamil Nadu brought an amendment to Sections 3, 4 and 6 of the Taxation Act, 2012 called as Act No. 13 of 2012 and inserted ninth schedule under which, tax has been prescribed for Contract Carriage Omni Buses from other State Permits covered under Sub -Sections (8) or (9) of Section 88 of the Motor Vehicles Act 1988, prescribed in Column (c) of Schedule Nine, as follows : -

(3.) MR . R.Lakshmi Narayanan, learned Additional Government Pleader takes notice for the respondent.