R GIRI Vs. REGIONAL TRANSPORT OFFICER CUDDALORE

JUDGEMENT

(1.) THE petitioner is a mini bus operator and he made an application dated 13-11-2003 to the respondent for grant of mini spare bus permit. As the said application was rejected by the respondent, the petitioner filed statutory appeal in Appeal no. 330 of 2003, before the State Transport appellate Tribunal, Chennai. The Tribunal, by an order dated 6-1-2004, set aside the order of the respondent and remanded the matter for fresh disposal, in the light of the observation contained therein. Thereafter, the respondent by letter dated 22-3-2004, requested the petitioner to produce necessary documents in respect of vehicle bearing registration No. TN-225-Z-8701 for issuance of permit. On production of the same, the mini spare bus permit was granted for a period of five years, up to 1-6-2009 and also the tax was collected at the rate of rs. 9,000/- per quarter.

(2.) THE petitioner further submitted that on 18-10-2004, his application for replacement of the vehicle bearing Registration No. TN-25-Z8701, by a later model vehicle bearing Registration no. TN-31-P-7337 was allowed with effect from 1-11-2004. Thereafter, the respondent started collecting excess tax for replacement of the mini spare bus at the rate of Rs. 9,375/ -. Aggrieved by the collection of excess tax by the respondent, the petitioner had sent a representation dated 21-6-2004 to the respondent to collect tax at a lesser rate. Since the said representation was not disposed of within time, the petitioner filed a Writ Petition in W. P. No. 21605 of 2004 before this Court and this court by an order dated 30-9-2004, directed the respondent to consider the said representation on merits and pass orders within 12 weeks from the date of passing of the order. Pursuant to the direction, the respondent by letter dated 29-8-2005, informed the petitioner that the tax collected for mini spare bus permit cannot be reduced without any specific Government Order. Aggrieved by the same, the petitioner has filed the present writ petition.

(3.) LEARNED counsel for the petitioner submitted that as per Rule 3 (o) of the Tamil nadu Motor Vehicles Rules, 1989, mini bus is also a stage carriage and therefore, the rules and regulations applicable for a regular route bus owners, equally applies to mini bus owners. He further submitted that the tax, as per the provisions of the Motor vehicles Taxation Act, 1974 and rules framed thereunder, in respect of mini spare bus, otherwise known as Reserve vehicle, is 3/4th of the maximum rate of tax payable for regular vehicles. He further submitted that the tax in respect of regular mini bus is Rs. 5,000/- per quarter and if 3/4th of the tax is payable by the petitioner, in respect of spare bus, the total tax payable would be rs. 3,750/ -. Whereas, the collection of tax by the respondent for the mini spare bus at rate of Rs. 9,375/- per quarter is illegal and it is contrary to the provisions of the Tamil nadu Motor Vehicles Taxation Act.