LAWS(MAD)-1975-7-10

A VIMALAN Vs. REGIONAL TRANSPORT OFFICER

Decided On July 16, 1975
A VIMALAN Appellant
V/S
REGIONAL TRANSPORT OFFICER Respondents

JUDGEMENT

(1.) THE petitioner is a stage carriage operator in Dharmapuri district operating five route buses. THE Tamil Nadu Motor Vehicles Taxation act, 1974, came into force on 1st April, 1974. THE Act fixes the time limit for the payment of tax for every quarter and the Rules framed thereunder provide for penalty for late payment of the tax. THE Act also authorises the State government to extend or modify the dates for the payment of tax for each quarter. Whereas the Act provided that the tax in respect of each quarter for the stage carriage should be paid on or before 18th of the first month of the quarter, the State Government by G. O. Ms. 944 dt. 17th April, 1974 prescribed the time for payment of the tax for quarter ending 30th June, 1974 as 50 per cent of the quarterly tax payable to be paid on or before 18th April, 1974 and the balance on or before 15th May, 1974. On the basis of the said G. O. the petitioner paid 50 per cent of the tax due in respect of his vehicles on 18th april, 1974. Subsequently due to certain unavoidable reasons the petitioner could not pay the balance of 50 per cent on 15th May, 1974. He actually paid the balance of 50 per cent on 24th May, 1974 in respect of all his buses. He also paid 25 per cent of the balance of tax paid on 24th May, 1974, as penalty prescribed under the Act and same was received by the first respondent without any objection. Later the first respondent by memo dt. 30th May, 1974 called upon the petitioner to pay the penalty at the rate of 50 per cent of the total quarterly tax payable, as he had not paid the arrears of tax due on or before 15th May, 1974. THE petitioner has questioned the validity of the said memo in this writ petition.

(2.) ACCORDING to the petitioner the first respondent is not justified in demanding penalty at the rate of 50 per cent of the total quarterly tax payable and that in law the petitioner is liable to pay only 25 per cent of the tax remained unpaid (50 per cent of the tax) as penalty for the delayed payment of the said 50 per cent of the tax.