DAYALAN ELANGOVAN Vs. THE TRANSPORT COMMISSIONER

JUDGEMENT

(1.) WITH the consent of either side the Writ Petition itself is taken up for final disposal at the admission stage.

(2.) THE petitioner has come forward with the afore said prayer. The case of the petitioner is that he is a holder of contract carriage omni bus permit granted by the Transport Authority of Andhra Pradesh in respect of vehicle No. AP -26 -TB -7774. The petitioner submitted that the vehicle is covered by the valid home state permit and Insurance and fitness certificate and fulfills all the norms prescribed as per Motor Vehicle Act, 1988 and rules prescribed thereunder. The omni bus used to ply to the neighbouring states and other parts of the country including the State of Tamilnadu. When the vehicle enters Tamilnadu, necessary temporary permit would be secured depending upon the permit of usage in the vehicle in the state of Tamilnadu ie., for a period of 7 days (or) 30 days or 90 days. In the state of Tamilnadu, tax contemplated under provisions of Tamilnadu Motor Vehicle Taxation Act, 1974 has to be paid. Pursuant to the amendment to Sections 3, 4 and 6 of the Taxation Act, 2012 called as Act No. 13 of 2012 inserted ninth schedule was brought here under, wherein omni bus is covered by the permits of other states i.,e under Sub -Sections (8) or (9) of Section 88 of the Motor Vehicles Act 1988. For the sake of convenience Section 6 (c) of Ninth Schedule is extracted below: -

(3.) THAT being the case, the Transport commissioner has issued circular dated 19.12.2014 referring an evasion of collection of tax by their officials in Poonamallee Check Post, in that circular, the respondent has instructed his subordinates that the tax for vehicles covered by Special Permits should be paid only at the border check posts. Besides the same, respondent instructed the concerned Motor vehicle inspectors of the check posts that if the temporary permit is more than 7 days, an enquiry with the passengers to be made and that if the enquiry statement of the passengers found to be false, then the tax should be collected for 7 days only. Further it is submitted that the respondent and the sub -ordinates are bound to collect tax for other state omni bus as provided in the ninth schedule.