CHENNAI MICRO PRINT (P) LTD , REPRESENTED BY ITS PROPRIETOR V RAMESH Vs. SECRETARY, REGIONAL TRANSPORT AUTHORITY, TIRUVALLUR

JUDGEMENT

(1.) Heard Mr. K. Hariharan, the learned counsel appearing for the petitioner and Mr. R. Rajeswaran, the learned Special Government Pleader accepting notice on behalf of the respondent.

(2.) The petitioner was granted a national permit for a goods vehicle and the permit was valid from 09.01.2012 to 08.01.2017. The petitioner did not operate the vehicle outside the State of Tamil Nadu on and after 09.01.2013. Therefore, the petitioner would state that the authorization tax should not be demanded after 08.01.2013. Furthermore, the national permit has also lapsed on 08.01.2017. Therefore, when the petitioner approached the respondent for issuance of tax clearance certificate, the impugned demand notice has been issued.

(3.) The learned counsel on either side agreed that an identical issue was considered by this Court in the case of C. Mahendran Vs. The Regional Transport Officer, Tiruvarur (W.P.No. 26401 of 2016) and the said writ petition was allowed on 08.08.2016 following the earlier orders on similar issues, the operative portion of which reads as follows: