IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 06.09.2024 CORAM THE HON'BLE Mr. JUSTICE KRISHNAN RAMASAMY W.P.No.2713 of 2024 & W.M.P.No.2989 of 2024 M/s.PNK SRT Travels, Rep. by its Partner K.Sivaraj, Son of P.N.Krishnasamy Gounder, No.372, Dharapuram Road, Tirupur - 641 604. ... Petitioner Vs.

1.The State Transport Authoirty, Chepauk, Chennai - 600 005.

2.The Joint Commissioner (Rules), Office of the Transport Commissioner, Chepauk, Chennai - 600 005.

3.The Regional Transport Officer, Regional Transport Office, Tiruppur (North), Tiruppur. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus, to call for the records of the first respondent in R.No.35965/A3/2022, dated 18.12.2023 and quash the same and direct the respondents to accept the surrender applications dated 29.12.2021 and 31.03.2022 for surrendering the petitioner's permits in respect of the Vehicles bearing registration No.TN-39-7878, TN-39-BE-7997, and TN-39-BF-7777, and issue Nil Tax clearance certificate for the periods from 01.10.2021 to 30.09.2022 for the aforesaid vehicles.

For Petitioner : Mr.S.Sarath Kumar For Respondents : Mr.P.Balathandayutham Special Government Pleader

ORDER

This writ petition has been filed seeking to quash the order dated

18.12.2023 and to direct the respondents to accept the surrender applications dated 29.12.2021 and 31.03.2022 concerning the permits of the petitioner’s vehicles with registration numbers TN-39-BE-7878, TN-39-BE- 7997, and TN-39-BF-7777, and to issue Nil Tax Clearance Certificates for the period from 01.10.2021 to 30.09.2022 for these vehicles.

2. The case of the petitioner is that the petitioner owns three contract carriage vehicles bearing registration numbers TN-39-BE-7878, TN-39-BE- 7997, and TN-39-BF-7777. The permits for the first two vehicles were valid until 10.09.2022 and until 17.12.2024 for the third vehicle. The petitioner submitted an application for the surrender of the permit for vehicle TN-39- BF-7777 on 29.12.2021. For the other two vehicles, TN-39-BE-7878 and TN-

39-BE-7997, the applications for surrender were submitted on 31.03.2022. However, these applications remain pending without any consideration by the first respondent.

3. During the COVID-19 pandemic, the Government granted an exemption from the payment of tax up to 30.09.2021 through a notification dated 22.09.2021. Although the State Government allowed vehicles to operate at full capacity from 23.10.2021, intermittent restrictions were imposed due to resurgences of COVID-19. As a result, the petitioner could not operate the vehicles at full capacity and applied for permission to stop operating the vehicles under Rule 172(6) of the Tamil Nadu Motor Vehicles Rules, 1989, in conjunction with Rules 254 and 255, after paying the prescribed fees. These stoppage applications were accepted by the authorities. The third respondent, through proceedings dated 18.03.2022, inspected the vehicles and confirmed that they had not been operated from 01.10.2021 to 28.03.2022. Nonetheless, the second respondent, by proceedings dated 08.04.2022, stated that the petitioner’s request for a waiver of tax would only be considered for the period from 01.04.2020 to

30.09.2021.

4. The further case of the petitioner is that the petitioner submitted stoppage applications every 20 days from 01.10.2021 to 30.09.2022, along with the prescribed fees, which were duly received by the first respondent. However, after more than six and a half months, the respondent rejected the petitioner’s claim on 08.04.2022, stating that there was no provision under the Tamil Nadu Motor Vehicles Act, 1989, for granting such relief and imposed a penalty for the period from 01.10.2021 to 30.09.2022. Aggrieved by the said order the petitioner filed W.P.No.10906 of 2022. This Court, by order dated 13.06.2022, set aside the order dated 08.04.2022, as it had been passed without considering the petitioner’s surrender