E RAMADOSS Vs. REGIONAL TRANSPORT OFFICER NELLORE

JUDGEMENT

(1.) These two petitions can be conveniently disposed of by a common order, as they are filed by the same petitioner seeking the same relief.

(2.) The petitioner is a Motor transport operator, having his office at Madras. His two vehicles , MDH 3510 and MDH 3706, for which he obtained inter-state stage carriage permits are registered in the State of Madras. The period for which the permits were granted expired on 9-2-1968 and he made applications, within the time prescribed, before the Regional Transport Authority, Chingleput, for renewal of the permits. As his applications for renewal of permanent permit were pending consideration, he was directed by the Regional Transport Authority, Chingleput, to apply for temporary permits which he did, and temporary permits were issued for a period of four months valid upto 8-9-1969. These temporary permits were produced before the Regional Transport Officer, Nellore, for his counter Signature on 111-5-1969, and he refused to counter-sign, unless tax is paid to this state also. The petitioner was also informed, by a memo dated 17-5-1969 that the exemption granted under the inter-State agreement will not apply to temporary permits and, therefore tax will have to be collected from him by this State also. It is against, that memo that the petitioner filed W. P. No. 1876 of 1969. The other Writ Petition (W. P. No. `399/70) is filed by the petitioner, as the renewal of the permits granted by the Regional Transport Authority, Chingleput, has been counter signed so as to make the permits valid from 18-3-1970 to 9-2-1973 in this State.

(3.) These two petitions are resisted by the respondents mainly on the ground that the notification issued under Section 9 of the Motor Vehicles Taxation Act is applicable only to those who obtained pucca permits and not to those who run the vehicles on temporary permits and as such, the petitioners cannot claim exemption by virtue of the said notification. In view of what is contended by the respondents, it is necessary to notice the notification, which is in the following terms:--------