JUDGMENT :

(Prayer: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned proceedings in No.P1781761 dated 26.03.2018 and in No.P1781759 dated 26.03.2018 and in No.J8f681458 dated 28.03.2018 passed by the second and third respondents respectively and quash the same and to consequently direct the second and third respondents to levy the tax for the petitioner's three Recovery vehicles bearing Registration Nos.TN 25 C 2118, TN 58 AB 1152, TN 30 BZ 6148 under Class 6B of first Schedule of Tamil Nadu Motor Vehicle Taxation Act, 1974 and to direct the first respondent to monitor and instruct the respondents 2 to 4 to levy the tax for “Recovery Vehicle” under Class 6B of Tamil Nadu Motor Vehicle Taxation Act, 1974.)

1. The prayer sought for herein is for a Writ of Certiorarified Mandamus, to call for the records pertaining to the impugned proceedings in No.P1781761 dated 26.03.2018 and in No.P1781759 dated 26.03.2018 and in No.J8681458 dated 28.03.2018 passed by the second and third respondents respectively and quash the same and to consequently direct the second and third respondents to levy the tax for the petitioner's three Recovery vehicles bearing Registration Nos.TN 25 C 2118, TN 58 AB 1152, TN 30 BZ 6148 under Class 6-B of first Schedule of Tamil Nadu Motor Vehicle Taxation Act, 1974 and to direct the first respondent to monitor and instruct the respondents 2 to 4 to levy the tax for “Recovery Vehicle” under Class 6B of Tamil Nadu Motor Vehicle Taxation Act, 1974.

2. Three motor vehicles with Registration Nos.TN 25 C 2118, TN 58 AB 1152, TN 30 BZ 6148, belonging to the petitioner had been initially taxed for the purpose of motor vehicle tax under the Tamil Nadu Motor Vehicles Taxation Act, 1974 [hereinafter referred to as 'the Act'] as goods carriages. However, subsequently, those vehicles have been converted as Recovery Vans, by making such alteration with an intention to use the same to remove the disabled vehicles on highways with self propelled power.

3. After having converted the same, since the vehicles are used only as recovery vans, they sought for levy of motor vehicle tax under Clause 6-B of First schedule of the Act. However, the said plea raised by the petitioners having been considered, was rejected through the impugned orders dated 26.03.2018, 26.03.2018 & 28.03.2018, in respect of all the three vehicles, where the petitioner had been directed to pay the tax under clause 6-C of the First Schedule of the said Act and therefore, aggrieved over the same, this Writ Petition has been filed, challenging those impugned orders.

4. Heard, Mr.V.Santhakumaresan, learned Counsel appearing for the petitioner, who by relying upon an earlier order passed by this Court in W.P.(MD)No.19036 of 2017, dated 09.01.2018, in the matter of D.Rajkumar Vs. The Transport Commissioner, Chennai, has submitted that the issue raised in this writ petition is already covered by the said writ petition. Therefore, the same benefit shall be extended to the petitioner also.

5. Per contra, M.D.Ghandiraj, learned Government Advocate appearing for the respondents has relied upon the written instructions given by the respondents on 02.08.2021, where he relied upon the following:

* “I am also to submit that as per the notification of Government of India in S.O. 451 (E), dated: 19.06.1992 and based on the above notification, the Government of Tamil Nadu have issued orders in G.O.Ms.No.1320, Home Transport, dated: 27.09.1992, in which vehicles fitted with Air Compressors/Rig/Generator should be classified as "Non transport vehicle" category are being taxed at the rate of Rs.3500/- per annum under class 6(b) of first schedule of Tamil Nadu Motor Vehicles Taxation Act, 1974. No other vehicles are said to be included under class 6(b) of first schedule of Tamil Nadu Motor Vehicles Taxation Act, 1974 except the above three category of vehicles.

* The defini