A ASLAM Vs. STATE TRANSPORT AUTHORITY CHENNAI

JUDGEMENT

(1.) PETITIONER seeks the issuance of a writ of mandamus or any other appropriate writ, order, or direction in the nature of a writ, forbearing the respondents herein from collecting tax for 35 seats instead of 31 seats at the rate of 1,500 rupees per seat per quarter in respect of petitioner's vehicle T.N.02-H-1999 covered by All India Tourist Permit issued by first respondent.

(2.) IN the affidavit filed in support of the writ petition, it is stated that the petitioner applied for an All INdia Tourist Permit, which was rejected, and the matter was taken in appeal before the State Transport Appellate Tribunal, Chennai, which was allowed. Pursuant to the grant of permit, petitioner produced a new luxury coach with a seating capacity of 31 seats, which was registered by the second respondent. The seating capacity of the vehicle is only 31 and the petitioner is liable to pay tax only at the rate of Rs. 1,500 per seat per quarter. But when the vehicle was produced before the first respondent for issuance of permit, the petitioner was directed to pay tax for 35 seats, and the petitioner was granted permit as per his application, and Column 11 of the Permit itself shows that the seating capacity of the vehicle is 31, i.e., 31 + 1, 32 in all, and petitioner cannot carry more than 31 passengers. Since the vehicle is new and it could not be kept idle, petitioner gave an undertaking to pay tax for 35 seats even though he was liable to pay tax only for 31 seats. Petitioner who was bound to pay only Rs.46,500, is now paying Rs.52,500, which is far in excess of the amount legally payable by him. Petitioner was compelled to pay tax for 35 seats in spite of his protest. The undertaking given by him is also not valid, since the demand for tax must be provided by the Statute. If the respondent had no right to demand tax for 35 seats, the undertaking given by the petitioner that he will pay tax for 35 seats also cannot stand in the way of his claiming relief in this writ petition.