A VENUGOPAL Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) Since the issues in both the writ petitions are one and the same, they are being disposed of by the following common order. In W.P. No. 4207/90, the petitioner seeks a writ of prohibition prohibiting the respondents from collecting the excess tax for his vehicles T.M. X. 6817, T.C. X. 3886 and T.M.T. 7346 and direct them to collect the tax applicable for vehicles of similar horse power at cubic capacity or unladen weight which could be 1/3 the tax that has been levied for the said three vehicles. In W. P. No. 4312/90 the petitioner, owner of a car bearing Registration No. TMJ 8039, has prayed for a writ of declaration declaring Article 7(b) of Schedule I of the Tamil Nadu Motor Vehicles Taxation Act, 1974 as illegal and ultra vires and consequently direct the respondents to classify the car bearing Registration No. TMJ 8039 as Indian vehicle.

(2.) According to the petitioner in W.P. No. 4207 of 90, he had purchased 3 foreign vehicles, namely, (1) Peugeot 504 of 1976 Model Regn. No. TMX 6817 (2) Volkswagon Dosher 1975 Model Regn. No. TCX 3836, and (3) R.A.F. Omnibus 1977 model Registration No. TMT. 7346 from the State Trading Corporation. All the 3 vehicles were purchased in India and the motor tax levied for these 3 vehicles are as follows :-1) Rs. 1050/- for Peugeot 504.2) Rs. 1050/- for Volkswagon Dasher.3) Rs. 1200/- for R.A.F. Omnibus.The tax has been increased for these three vehicles three times more than the tax levied for other vehicles of Indian Origin with the same horse power or cubic capacity or unladen weight. The vehicles had been purchased only in India with the sanction of the State Government and hence there is no reason why the tax should be increased for the foreign vehicles which has been sold by the Government through the State Trading Corporation when the other vehicles sold by the company with the licence of the Government to manufacture and sell has been taxed three times less. This increase of tax, according to the petitioner, for his 3 vehicles is arbitrary and without any justification. It is further stated that he had not imported the above three vehicles. On the other hand, he had purchased the same from the State Trading Corporation. It is further stated that most of the parts (sic) and he is using only Indian parts and not any imported foreign parts. On the other hand, Indian cars like Maruthi, Contessa Classic, Premier N.E. 118 and Standard 2000 have more foreign parts than Indian. But they were classified as Indian Cars. In such circumstance, according to him, the claim for higher tax cannot be sustained.

(3.) In W. P. No. 4312 of 90, the petitioner has raised similar contentions. It is stated that when he was working in Air Tanzania Dar-E-Salam for a period of 4 years from 1979-1983 on deputation by the Government of India, he had purchased a second-hand car of 1972 model, paying Rupees 1500/- American Dollars. On completion of his 4 years contract, he had to bring his old car. He returned to India from Africa in 1983 and since then he is finding difficult to maintain the car as the spare parts are not available in India. Many of the parts were purchased from junk spare part shops and modified as per the old part and used in his car. As per Entry 7(b) of the Tamil Nadu Motor Vehicles Act, the tax payable by the petitioner comes up to Rs. 1050/- as the petitioner's car have been classified by the respondents as Imported Vehicles. It is stated that even though his car has been classified as an imported vehicle, almost every nut and bolt of his car except perhaps the body itself is not only of Indian origin but in all probability purchased at the second hand spare parts shops such as those found in the local Chintadripet market. It is further stated that the classification resorted by the respondent is arbitrary and violative of Article 14 of the Constitution of India. Accordingly, he prayed for issuance of a Writ of Declaration declaring Entry 7(b) of the first Schedule of Tamil Nadu Motor Vehicles Taxation Act, 1974 as illegal and ultra vires.