J K TRUST Vs. TRANSPORT COMMISSIONER CHEPAUK

JUDGEMENT

(1.) Petitioner seeks the issuance of a writ of certiorarified mandamus, calling for the records of second respondent relating to Lr. No. C1/57620/97 dated Nil/July 1997 including the subsequent communication of the 2nd respondent bearing No. Lr. No. C1/57620/97 dated 25-9-1997 and No. R. No. C1/57620/97 and the communication No. Lr. No. 79514/D1/D1/97 dated 17-10-1997 of the 1st respondent and quash the same, and to direct the 2nd respondent herein to grant Fitness Certificate to the vehicle of the petitioner bearing Registration No. MDR 2892 and thus render justice.

(2.) The affidavit is shown to by the Managing Trustee of the Trust. It is said that the petitioner-Trust is administering a para-medical institution by name J.K. College of Nursing and Para-medical, imparting education in B.P.T. and B.Sc. Nursing. It is said that the petitioner-Trust acquired a bus bearing vehicle MDR 2892 for the purpose of transporting students and staff of the educational institution and in connection with its activities. The Regional Transport Officer, who is the second respondent herein, has made an endorsement in the R.C. Book on 9- 3-1994 wherein it is that the vehicle MDR 2892 is owned by the Educational Institution which is recognised by the Director of Medical Education, Madras in G.O. Ms. No. 381/dated 23-3-1993, and the same is exempted from permit under Section 66(3)(h) of Motor Vehicles Act, 1988 so long as the vehicle is used solely for the purpose of transporting students and staff of the educational institution in connection with any of its activities. Petitioner applied to second respondent for Fitness Certificate. It is said that by letter dated 7-8-1997, second respondent asked the petitioner to pay tax at the rate of Rs. 50/- per seat per quarter under Section 8(b) of Schedule I of the Motor Vehicles Taxation Act, 1974. Petitioner made a representation to the 2nd respondent stating that the Trust is liable to pay only Rs. 1,500/- as tax, and since the bus is used purely for educational purposes, the exemption should have been given from payment of Rs. 75,875/- as tax. On 25-9-1997, second respondent raised a demand for Rs. 75,875/- towards road tax. This was followed by another communication dated 19-10-1997. According to the petitioner, the said demand is one without jurisdiction, and the respondent is not entitled to demand tax at the rate of Rs. 50/- per seat per quarter. It is further said that no permit is required so far as the vehicle is concerned, and reliance on Section 8(b) of the Act by the respondent is also not above circumstances, petitioner has come to this Court to quash the above letters.

(3.) Learned Additional Government Pleader was directed to take notice and time was also granted to respondents, to file counter. But no counter was filed. Finally, on 8-6-1998, learned Additional Government Pleader submitted his arguments on instructions.