JUDGMENT :

(Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Mandamus, to direct the respondents and his subordinates to accept Motor Vehicles Tax for Tamil Nadu, voluntarily tendered by the Petitioner in advance for 7 days or 30 days or 90 days use in Tamil Nadu in accordance with Ninth Schedule of the Tamil Nadu Motor Vehicles Taxation Act, 1974, in respect of Petitioner's Vehicles Nos-AR-04/-6128 and AR-04/-6129.

1. The petitioner, who is a tour operator holding All India Permits and contract Carriage Omni Bus Permits, seeks a Writ of Mandamus directing the respondents to accept Motor Vehicles Tax for Tamil Nadu, which is voluntarily tendered by the petitioner in advance for 7/30/90 days use in Tamil Nadu in accordance with the 9th Schedule of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (in short 'Act') in respect of his vehicle.

2. This very issue has come to be discussed by a Division Bench of this Court in Pondicherry Contract Carriage Owners' Association and others V. State of Tamil Nau and another ((016) 4 MLJ 237. There was an amendment made to the 9th Schedule of the Act which imposes tax on slab rates for omni buses hired o