K.A. Swami, C.J.

These two writ appeals are preferred by the Transport Commissioner, Chennai, against the common order dated 30th July, 1996 passed by the learned single Judge allowing Writ Petition Nos.2552 of 1995 and 561 of 1996.

2. In Writ Petition No.2552 of 1995, the petitioner has prayed for issue of a writ of certiorari to quash the order dated 21. 1995 passed by the Transport Commissioner in Proceedings R.No.E2/48055/94 demanding a sum of Rs. 1,04,400 being the difference of the tax which had become payable, according to the Transport Commissioner, in view of the fact that after the permit was transferred to the petitioner, he did not immediately obtain the counter-signature and as such, there had been delay in applying for continuance of counter-signature for the period from 14. 1993 to 17. 1994. In the other writ petition, the petitioner has prayed for issue of a writ of mandamus directing the Transport Commissioner to grant counter-signature to the permit.

3. The learned single Judge has taken the view that there is no time-limit prescribed for grant of countersignature to the permit relating to the route covered by inter-State Agreement when it is transfer