RAJALAKSHMI GENGUSWAMY MATRICULATION SCHOOL Vs. REGIONAL TRANSPORT AUTHORITY

JUDGEMENT

(1.) THE petitioner has sought a writ of Mandamus, directing the respondent to accept the surrender of permit of the vehicle bearing Registration No. TNF-3885 and for further orders.

(2.) BRIEF facts leading to the Writ Petition are as follows : rajalakshmi Genguswamy Matriculation school, represented by its Correspondent is the petitioner. It has established schools of all levels throughout the State from Primary to College levels. The School owns a vehicle bearing Registration No. TNF-3885 with valid permit bearing No. P. S. V. P: 81 /pdy/ 01, for transportation of students studying in the said school and the permit is valid from 24-8-2001 to 23-8-2006. The petitioner has submitted that the Government of Tamil nadu issued an amendment to the Motor vehicles Taxation Aet (Act 13/20033), increasing the rate of tax by 18 times more than the original tax in respect of the vehicle owned by the Educational Institutions, with effect from 1-8-2003. The Association of the Tamil Nadu Nursery, Primary, matriculation and Higher Secondary Schools, filed W, P, No, 32203 of 2004, for deelaration, declaring that the Tamil Nadu Motor vehicles Taxation Aet (Aet 13/2003) as null and void, in so far as it substitutes the rate of tax in Clause (8) of the I Schedule to the principal Act by increasing the Motor Vehicles tax in respect of the vehicles owned by the Educational Institutions from Rs. 500/- per quarter to Rs. 150/- for every person. The said Writ Petition was admitted and interim stay of operation of the relevant provisions of the Act was granted by this court, by an order dated 5-11-2004.

(3.) THE petitioner has further submitted that pursuant to the interim order of this court, the respondent accepted the tax as per the revised rate, without insisting on payment of tax on seating capacity. The petitioner has paid the entire tax as per the pre-revised tax. Since the relevant provisions under the Amendment Act in respect of enhanced taxes to the vehicles owned by the educational Institutions has been stayed by this Court, the petitioner is not liable to pay the increased tax till the stay is vacated or the Writ Petition is disposed of. While that be the position, as the petitioner has intended to sell their vehicle bearing Registration no. TNF 3885, the correspondent of the school approached the respondent for surrender of permit of the said vehicle. The respondent informed the petitioner that if the surrender of the permit has to be accepted, the State would be losing the enhanced tax in respect of vehicle and therefore, unless a separate order from the Court is obtained, the request of the petitioner would not be considered.