IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 28-04-2021

CORAM

THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM

WP Nos.15878 to 15880 of 2018

And

WMP Nos.18885 to 18887 of 2018

L.Sekar

.. Petitioner in WP 15878/2018

Krishnapillai

.. Petitioner in WP 15879/2018

P.Muniyan

..

Petitioner in WP 15880/2018

vs.

1.The Motor Vehicles Inspector,

Transport Department Check Post (Incoming),

Zuzwadi,

Hosur,

Krishnagiri District.

2.The Motor Vehicle Inspector,

Bagalur Check Post,

Samathuvapuram,

Hosur,

Krishnagiri District.

...

Respondents in all WPs

WP No.15878 of 2018 is filed under Article

226 of the Constitution of India, praying for the issuance of a

Writ of Mandamus, directing the respondents herein 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

Vehicle No.KA-51-C-4347.

WP No.15879 of 2018 is filed under Article

226 of the Constitution of India, praying for the issuance of a

Writ of Mandamus, directing the respondents herein 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

Vehicle No.KA-01-AA-0880.

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

WP No.15880 of 2018 is filed under Article

226 of the Constitution of India, praying for the issuance of a

Writ of Mandamus, directing the respondents herein 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

Vehicle No.KA-51-A-6474.

For Petitioner in all WPs : Mr.K.Hariharan

For Respondents in all WPs : No Appearance

C O M M O N O R D E R

The relief sought for in these batch of writ petitions

is to direct the respondents herein to accept the 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 petitioners' vehicle bearing

Nos.KA-51-C-4347, KA-01-AA-0880 and KA-51-A-6474 respectively.

2. The grievances of the writ petitioners are that

after amendment in Ninth Schedule, the benefit of payment of

advance for 7 days or 30 days or 90 days are extended for the

benefit of users. However, the said benefits are not extended by

the Authorities Competent for the reasons not known to the writ

petitioners. Contrarily, the writ petitioners are prevented from

availing the benefit of 30 days and 90 days and the authorities

compelled the writ petitioners to pay tax for 7 days and they

collect only for seven days. This caused prejudice to the

interest of the writ petitioners. Thus, they are constrained to

move these writ petitions.

3. It is brought to the notice of this Court that the

issues raised in these batch of writ petitions are covered by

the decision of this Court in W.P.No.190 of 2020 dated

09.02.2021 and the said order is extracted hereunder:

“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

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

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 d