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 Go