IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 24.03.2022

CORAM:

THE HONOURABLE MS.JUSTICE V.M.VELUMANI

Writ Petition Nos.6985 and 6987 of 2022

M.Dwarakesh

.. Petitioner in W.P.No.6985 of 2022

P.Subramani

.. Petitioner in W.P.No.6987 of 2022

Vs.

1. The Motor Vehicles Inspector (NT)

Multipurpose Check Post

Zuzuvadi, Hosur

Krishnagiri District.

2. The Motor Vehicles Inspector

Bagalur Check Post

Hosur, Krishnagiri District.

.. Respondents in both Wps.

Prayer: Writ Petitions are filed under Article 226 of the

Constitution of India, praying for issuance of a Writ of

Mandamus directing the respondents herein to accept the Motor

Vehicles Tax for Tamil Nadu, voluntarily tendered by the

petitioners 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 petitioners'

vehicles bearing Registration Nos.KA-51D7191 and KA-05AF2754.

In both WPs.

For Petitioner :

Mr.A.Ganesan

For R1 and R2

: Mr.U.Baranidharan

Additional Government Pleader

C O M M O N O R D E R

Writ Petitions are filed for a direction to the respondents

to accept the Motor Vehicles Tax for Tamil Nadu, voluntarily

tendered by the petitioners 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

petitioners' vehicles bearing Registration Nos.KA-51D7191 and

KA-05AF2754.

https://hcservices.ecourts.gov.in/hcservices/

2.By consent of both the learned counsel appearing for the

petitioners

as well as Mr.U.Baranidharan, the learned

Additional Government Pleader, who takes notice for the

respondents, the Writ Petitions are taken up for final disposal

at the stage of admission itself.

3.The petitioners are Tour Operators having State vide

permits and Contract Carriage Maxi Cab permits in respect of the

vehicles bearing Registration Nos.KA-51D7191 and KA-05AF2754

issued by Karnataka State Transport Authority, Bangalore. The

permit of petitioner in W.P.No.6985 of 2022 is valid up to

04.11.2024. The permit of petitioner in W.P.No.6987 of 2022 is

valid up to 10.11.2026. The petitioners used to ply those

vehicles in the State of Tamil Nadu by obtaining permission or

special permit after payment of tax to the State of Tamil Nadu

according to the usage of vehicle in Tamil Nadu. To operate the

said vehicles within the State of Tamil Nadu, the petitioners

have to pay tax to the Tamil Nadu State Transport Authority. The

Government of Tamil Nadu issued G.O.Ms.No.1122, dated 15.07.1992

whereby other State Operators have to pay tax at the rate of 7

days or 30 days or 90 days according to the usage of vehicle in

the State of Tamil Nadu. The said Government Order has been

upheld by this Court. The Government of Tamil Nadu enacted Act

13 of 2012 amending the Tamil Nadu Motor Vehicles Taxation Act,

1974. As per the Ninth Schedule of the Act, 13 of 2012, the

petitioners have option to pay advance tax either for 7 days or

30 days or 90 days to operate the vehicle within the State of

Tamil Nadu. While so, the authorities are collecting tax only

for 7 days as per the circular of 1^st respondent. By this, the

petitioners are forced to pay more tax than payable for the

quarter. Hence, the petitioners have come out with the present

Writ Petitions.

4.The learned counsel appearing for the petitioners

submitted that Tour Operators were permitted to pay tax as per

their choice either for 7 days or 30 days or 90 days and prayed

for allowing both the Writ Petitions.

5.The learned Additional Government Pleader appearing for

the respondents submitted that payment of advance tax and entry

tax are different. After payment of advance tax of the vehicle

which goes out of Tamil Nadu and re-enters, the operator has to

pay entry tax and prayed for dis