1. By consent of both the counsel, the main writ petitions themselves are taken up for final disposal.

2. Both the petitioners have filed these writ petitions, seeking to quash the proceedings of the respondent, dated 27. 1998 and 26. 1998 respectively, demanding payment of composite tax from them in respect of their vehicles bearing Registration Nos. TN-04/A-4852 and TN-04/4446 covered under the national permits, which are valid upto 24. 1999 and 1. 2000 respectively.

3. The grievance of the petitioners is that they have paid the composite tax and got authorisations in respect of the other States as mentioned in their respective permits valid upto 24. 1996 and 33. 1997, but they could not renew the authorisations thereafter. Further, the petitioner in W.P.No. 10900 of 1998 has applied for the surrender of the permit on 312. 1997. Without considering their applications for renewal, the respondent had demanded the composite tax along with penalty for the other States, for the relevant period.

4. Admittedly, when the petitioners had not renewed the authorisation and did not ply the vehicles in the other States after the expiry of the authorisations, it is not open to t