RASHEETHA BEGUM Vs. REGIONAL TRANSPORT OFFICER TIRUCHIRAPALLI

JUDGEMENT

(1.) This writ petition has been filed to call for the records connected with Memo No.9337/D3/81 dt. 14-3-1981 issued by the respondent herein calling upon the petitioner to pay a sum of Rs. 1,686/- in respect of her spare bus MDT 6440 for the quarter ending 31-3-1976 and to quash the same.

(2.) The affidavit contained the following averments. The petitioner is a stage carriage operator plying a town bus in Trichy Town. She also owned a spare bus bearing Registration No.MDT 6440. During the year 1976 she paid the full tax in respect of the route bus and also tax at the concessional rate of 75% as applicable to her route bus in respect of her spare bus. During 17-1-1976 to 31-3-1976 the bus of another operator bearing Registration No.MDY 6873 was off the road and the petitioner was granted temporary permit in respect of her spare bus to ply as substitute service. The respondent herein accepted the tax in respect of the petitioner's spare bus amounting to Rs. 8,438/- for the quarter ending 31-3-1976 without any protest or demand for excess payment.

(3.) The owner of MDY 6873 did not ply his bus during the entire quarter ending 31-31976 and under the relevant provisions of the Tamil Nadu Motor Vehicles Taxation Act 1974 obtained refund of the tax in respect of the said bus.