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TMI Blog2017 (10) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... ipt of a copy of this order. - W.P.No.27154 of 2017 - - - Dated:- 24-10-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr. K. Hariharan For the Respondent : Mr. R. Rajeswaran ORDER Heard Mr. K. Hariharan, the learned counsel appearing for the petitioner and Mr. R. Rajeswaran, the learned Special Government Pleader accepting notice on behalf of the respondent. 2. The petitioner was granted a national permit for a goods vehicle and the permit was valid from 09.01.2012 to 08.01.2017. The petitioner did not operate the vehicle outside the State of Tamil Nadu on and after 09.01.2013. Therefore, the petitioner would state that the authorization tax should not be demanded after 08.01.2013. Furthermore, the national permi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x for the period from 24.09.2013 to 23.09.2014 i.e., till the date of accepting the surrender of the permit. The correctness of this demand has to be decided in this writ petition. An identical question arose for consideration before this Court in the case of K.S.Thiagarajan vs. The Regional Transport Officer in W.P.No.17452 of 1991, dated 03.09.1992. In the said case, this Court after taking into consideration the earlier orders passed on similar issue held that the demand of authorization tax was not sustainable and the demand was quashed. The operative portion of the order reads as under:- 6. In my view, the subject matter of dispute is covered by the earlier judgments of this Court viz., by S.Govindasamy, J., in W.P.Nos.12300 and 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... think that the petitioner is liable to pay any tax or penalty due to the other State. The authorization itself has to be issued under Form 47 subject to payment of tax, if any, levied by the concerned State. 7. That apart, Section 7 of the Tamil Nadu Motor Vehicles Taxation Act will not come to the aid of the State to collect the tax which is due to other State. 'Tax' is defined in the Motor Vehicles Act itself under Section 2(S) of the Act, which means, the tax leviable under the Act. Section 7 of the Act, if at all, can be applied only to Tamil Nadu and not to other States. In the instant case, the petitioner has paid the tax due to the State of Tamil Nadu. Hence, I do not think, that Section 7 of the Act can be applied to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 31.12.1991, whereas the composite tax has not been paid from 01.10.1989 to 31.03.1990 and authorisation was not renewed from 01.04.1990 to 31.03.1991 and from 01.04.1991 to 31.03.1992. When once no application had been made for authorisation or the period from 01.04.1990 to 31.03.1991 and from 01.04.1991 to 31.03.1992, I am of the view, that no authorisation fee was payable by the vehicle owner. 9. For the fore-going reasons, I held that in this case also the petitioner will be entitled to relief as prayed for. The impugned demand is liable to be quashed. Accordingly, the writ petition is allowed and the impugned demand is quashed. However, there will be no order as to costs. 8. It is further seen that the Transport Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circular of the Transport Commissioner, it is held that the respondent is not justified in demanding the authorization tax of ₹ 16,500/- for the period from 24.09.2013 to 23.09.2014. 11. Accordingly, the Writ Petition is allowed and the respondent is restrained from demanding authorization tax (Rs.16,500/-) vide in N.Dis.No.A1/46562/2014, dated 04.09.2014, for the period from 24.09.2013 to 23.09.2014, for accepting surrender of National permit in respect of petitioner's goods. No costs. Consequently, connected miscellaneous petition is closed. 7. The above decisions squarely applicable to the facts and circumstance of the present case, as the petitioner did not renew the authorization beyond 07.07.2012. Therefore, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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