(Petition filed under Article 226 of the Constitution of India for the issuance of writ of certiorarified mandamus calling for the records in Letter No.135410/Transport-I/95-12 dated 21.4.1998 on the file of the first respondent herein conforming the order in R.No.C-3/44267/97 dated 6.1.98, on the file of the 3rd respondent herein and quash the same and direct the respondents herein to make tax exemption endorsement in the R.C.Books of the transport vehicles of the petitioner Corporation which are plying on the private roads of the petitioners’ Corporation.)

The present writ petition has been filed by M/s.Neyveli Lignite Corporation Limited, hereinafter referred to as “the Corporation”. The aforesaid Corporation is a Government of India undertaking, the primary business of which is to mine lignite from its two mines and generate electricity from its Thermal Power Stations and production of Urea, Leco and other commercial by-products. Two mines, Thermal Power Stations and others were located in the area owned by the Corporation. There is a Township meant for its employees over an extent of about 650 acres of land inhabited by about two lakhs persons. To provide transport