The petitioner in the above writ petition is an operator of contract carriages covered by All India permits issued by the State Transport Authority, State of Karnataka. Since the permits issued in favour of the petitioner cover the States of Karnataka, Tamil Nadu, Kerala and Pondicherry, the petitioner has been paying the Motor Vehicle Taxes to the Primary State of Karnataka as well as to the other States covered by the permit. The Government of Tamil Nadu had issued a Notification in Notification No.II (2)/HO/109/2000, dated 11. 2000, published in the Tamil Nadu Government Gazette, dated 2. 2000. According to the said notification, the officials of the Transport Department, not below the rank of Motor Vehicle Inspector (Non- Technical) in the Check Posts of the Transport Department were empowered to levy fine, on the spot, against the vehicles coming from other States, for certain offences notified therein. However, the Transport Commissioner had suggested that such powers should also be vested with the officials of the Transport Department in the hinterland to check tax evasion, unauthorised entries and other cognisable offences. The Government of Tamil Nadu had accept