Disposed

Tvl.Parveen Travels v. The State of TamilNadu

Madras HC12 Oct 2020WP/10132/2020

Case brief

AI extract

What is this about?

This judgment groups multiple writ petitions seeking exemption or waiver of Motor Vehicle Tax and penalties for transport and educational institution vehicles during the COVID-19 lockdown. The Court observed that a subsequent government letter dated 30.09.2020 already instructed RTOs to condone delays and pass nil assessment orders, thereby resolving the grievances without the need for judicial in

What did the court decide?

The writ petitions were disposed after recording that the Government had already issued an order resolving the grievances by directing nil assessment of tax and condoning delays.

Tvl.Parveen Travels Vs The State of TamilNadu — Pension and Retirement Benefits | Madras HC (2020)

¶1

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶2

DATED: 12.10.2020

¶3

CORAM

¶4

THE HONOURABLE DR.JUSTICE ANITA SUMANTH

¶5

W.P.NOS.10132, 10150, 8071, 8600, 9211, 9353, 9356, 9358, 9509, 10633, 7759, 9215, 8955 & 8741 OF 2020 AND

¶6

WMP.NOS.10395, 10396, 11237, 11240, 11440, 11442, 11443, 11604,

¶7

12318, 12330, 12340, 12921, 9125, 9126, 9569, 9570, 10602 & 10603 OF 2020

¶8

1 TVL.PARVEEN TRAVELS

¶9

REP. BY ITS MANAGING DIRECTOR MR.A.AFZAL

¶10

NO.148 PERAMBUR BARRACKS ROAD

¶11

PURASAWAKKAM, CHENNAI 600007.

¶12

.. Petitioner in WP.No.10132 of 2020

¶13

1 KANYAKUMARI DISTRICT MINI BUS OWNERS ASSOCIATION REP BY ITS SECRETARY P.DAVIDRAJ 17-119-D APN JEWELLERS KARUNGAL

¶14

KANYAKUMARI DISTRICT.

¶15

... PETITIONER in WP.No.10150 of 2020

¶16

1 TAMIL NADU OMNI BUS OWNERS ASSOCIATION

¶17

REP BY ITS PRESIDENT MR.AFZAL

¶18

EGMORE, CHENNAI-8

¶19

... PETITIONER in WP.No.8071 of 2020

¶20

1 ALL OMNI BUS OWNERS AND OPERATORS ASSOCIATION F4 SRIJI MAJESTIC COMPLEX, OMNI BUS STAND, KOYAMBEDU, CHENNAI 107.

¶21

... PETITIONER in WP.No.8600 of 2020

¶22

1 CONSORTIUM OF SELF FINANCING PROFESSIONAL ARTS AND SCIENCE COLLEGES IN TAMIL NADU REP.BY ITS SECRETARY MR.P.SELVARAJ AF 57 11TH MAIN ROAD, ANNA NAGAR,

¶23

CHENNAI 40.

¶24

... PETITIONER in WP.No.9211 of 2020

¶25

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

¶26

1 SRI GANESH COLLEGE OF ARTS AND SCIENCE REPRESENTED BY ITS ADMINISTRATIVE OFFICER KAMARAJ NAGAR COLONY

¶27

AMMAPET SALEM 636 014 ... PETITIONER in WP.No.9353 of 2020

¶28

1 SRI SAKTHI EDUCATIONAL TRUST REPRESENTED BY ITS SECRETARY THALAIVASAL DEVIYAKURICHI - 636 112 ATTUR TALUK SALEM DISTRICT ... PETITIONER in WP.No.9356 of 2020

¶29

1 ASSOCIATION OF MANAGEMENT OF COIMBATORE ANNA UNIVERSITY AFFILIATED COLLEGES (REGISTRATION NO.140/2008)

¶30

REPRESENTED BY ITS VICE PRESIDENT SITE NO.11/19, SF.NO.586, 1^st PART, SS AVENUE, AVINASHI ROAD, COIMBATORE – 641 014 ... PETITIONER in WP.No.9358 of 2020

¶31

1 OM SRI VIVEKANANDA EDUCATION TRUST REP.BY ITS SECRETARY, ATTUR MAIN ROAD, RAMALINGAPURAM, SALEM 636 106. ... PETITIONER in WP.No.9509 of 2020

¶32

1 CBSE SCHOOLS MANAGEMENT ASSOCIATION (CSMA) (REGN NO.88/2014). REP.BY ITS SECRETARY MR.P.ASHOK SHANKAR, NO.249A

¶33

GANAPATHIPUDUR STREET, NO.3, SATHIMAIN ROAD, COIMBATORE -641 006. ... PETITIONER in WP.No.10633 of 2020

¶34

1 TAMIL NADU LORRY OWNERS FEDERATION, REP. BY ITS PRESIDENT MR.MURUGAN,

¶35

VENKATACHALAM, NO.19, 200 FEET ROAD, SIVANANDA NAGAR, KOLATHUR, CHENNAI 600 099 ... PETITIONER in WP.No.7759 of 2020

¶36

1 ALL INDIA PVT.EDUCATIONAL INSTITUTIONS ASSOCIATION, REP. BY ITS STATE GENERAL SECRETARY, K.PALANIYAPPAN, NO.5, M.P.AVENUE, MAJESTIC COLONY, CHENNAI 600 093.

¶37

... PETITIONER in WP.No.9215 of 2020

¶38

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

¶39

1 PASAM, REGISTERED SOCIETY (REG NO.197/2008) REP BY ITS SECRETARY MR.MUTHUVEL RAMASWAMY, HAVING REGISTERED OFFICE AT SRI VIDYA MANDIR,

¶40

UTHANGARAI-635 207. ... PETITIONER in WP.No.8955 of 2020

¶41

1 TAMIL NADU PRIVATE STAFF BUS OPERATORS ASSOCIATION,
REP.BY ITS PRESIDENT, NEW NO.285,
PURASAIWALKKAM HIGH ROAD, KELLYS,
CHENNAI 600 010
... PETITIONER in WP.No.8741 of 2020
Vs.
1 THE STATE OF TAMILNADU,
REP.BY ITS ADDL.CHIEF SECRETARY TO GOVERNMENT
HOME (TRANSPORT -I) DEPARTMENT
FORT ST.GEORGE CHENNAI 600009.
2 THE TRANSPORT COMMISSIONER,
THE STATE TRANSPORT AUTHORITY, CHEPAUK,
CHENNAI 600 005.
.. Respondents in WP.No.10132 of 2020
1 THE SECRETARY TO GOVERNMENT HOME
TRANSPORT DEPARTMENT,
FORT ST.GEORGE, CHENNAI- 9.
2 THE TRANSPORT COMMISSIONER,
CHEPAUK, CHENNAI-5.
3 THE REGIONAL TRANSPORT AUTHORITY,
KANYAKUMARI DISTRICT.
... Respondents in WP.No.10150 of 2020
1 STATE OF TAMIL NADU,
REP BY ITS ADDL./CHIEF SECRETARY TO GOVERNMENT
HOME (TRANSPORT-I) DEPARTMENT,
FORT ST.GEORGE, CHENNAI-9.
2 THE TRANSPORT COMMISSIONER,
THE STATE TRANSPORT AUTHORITY,
CHEPAUK, CHENNAI-5
... Respondents in WP.No.8071 of 2020

¶42

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

¶43

1 THE GOVERNMENT OF TAMIL NADU, REP.BY ITS SECRETARY HOME (TRANSPORT -I) DEPARTMENT, SECRETARIAT, FORT ST.GEORGE,

¶44

CHENNAI -9.

¶45

2 THE TRANSPORT COMMISSIONER, EZHILAGAM, CHEPAUK, CHENNAI -5. ... Respondents in WP.No.8600 of 2020

¶46

1 THE PRINCIPAL SECRETARY DEPARTMENT OF TRANSPORT, FORT ST GEORGE, CHENNAI.

¶47

2 THE COMMISSIONER DEPARTMENT OF TRANSPORT, EZHILAGAM, CHENNAI.

¶48

3 THE DIRECTOR, GOVERNMENT OF INDIA MINISTRY OF ROAD, TRANSPORT AND HIGHWAYS (MVL SECTION), TRANPORT BHAWAN, NEW DELHI 110001. ... Respondents in WP.No.9211 of 2020

¶49

1 THE GOVERNMENT OF TAMIL NADU, REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY HOME (TRANSPORT) DEPARTMENT,

¶50

FORT ST.GEORGE, CHENNAI 09.

¶51

2 THE TRANSPORT COMMISSIONER, CHEPAUK, CHENNAI-600 005 3 THE DEPUTY TRANSPORT COMMISSIONER, SALEM-636 005

¶52

4 THE REGIONAL TRANSPORT OFFICER, SALEM EAST UDAYAPATTI, SALEM 636 140 ... Respondents in WP.No.9353 of 2020

¶53

1 THE GOVERNMENT OF TAMIL NADU, REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY HOME (TRANSPORT) DEPARTMENT, FORT ST.GEORGE, CHENNAI 09.

¶54

2 THE TRANSPORT COMMISSIONER, CHEPAUK, CHENNAI 05. 3 THE DEPUTY TRANSPORT COMMISSIONER, SALEM-636 005

¶55

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

¶56

4 THE REGIONAL TRANSPORT OFFICER, SALEM EAST UDAYAPATTI, SALEM 636 140 ... Respondents in WP.No.9356 of 2020

¶57

1 THE GOVERNMENT OF TAMIL NADU REPRESENTED BY ITS ADDITIONAL CHIEF SECRETARY HOME (TRANSPORT) DEPARTMENT, FORT ST.GEORGE, CHENNAI-09.

¶58

2 THE TRANSPORT COMMISSIONER, CHEPAUK, CHENNAI-05

¶59

... Respondents in WP.No.9358 of 2020

¶60

1 THE GOVERNMENT OF TAMILNADU REP.BY ITS ADDITIONAL CHIEF SECRETARY HOME (TRANPSORT) DEPARTMENT, FORT ST.GEORGE, CHENNAI 600009.

¶61

2 THE TRANSPORT COMMISSIONER, CHEPAUK, CHENNAI 600005. 3 THE DEPUTY TRANSPORT COMMISSIONER, SALEM ZONE, SALEM 636 005.

¶62

4 THE REGIONAL TRANPORT OFFICER, SALEM EAST, UDAYAPATTI, SALEM 636 140. 5 THE REGIONAL TRANPORT OFFICER, METTUR, SALEM 636 402. 6 THE REGIONAL TRANPORT OFFICER, ATTUR, SALEM 636 102. 7 THE REGIONAL TRANPORT OFFICER, DHARMAPURI 636 705. 8 THE DIRECTOR (MVL) MINISTRY OF ROAD TRANSPORT AND HIGHWAYS GOVERNMENT OF INDIA TRANSPORT BHAWAN, NEW DELHI 110001. ... Respondents in WP No.9509 of 2020

¶63

1 THE DIRECTOR, GOVERNMENT OF INDIA, MINISTRY OF ROAD TRANSPORT AND HIGH WAYS (MVL SECTION)

¶64

TRANSPORT BHAWAN, NEW DELHI - 110 001.

¶65

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

¶66

2 THE PRINCIPAL SECRETARY,
DEPARTMENT OF TRANSPORT,
FORT ST.GEORGE, CHENNAI - 600 009.
3 THE COMMISSIONER,
DEPARTMENT OF TRANSPORT, EZHILAGAM,
CHENNAI - 600 005.
... Respondents in WP.No.10633 of 2020
1 THE CHEIF SECRETARY,
GOVERNMENT OF TAMILNADU,
FORT ST.GEORGE, CHENNAI 600 009.
2 THE ADDITIONAL CHIEF SECRETARY
HOME (TRANSPORT-I) DEPARTMENT,
GOVERNMENT OF TAMILNADU,
FORT ST.GEORGE, CHENNAI 600 009.
3 THE PRINCIPAL SECRETARY CUM
THE TRANSPORT COMMISSIONER,
STATE TRANSPORT AUTHORITY,
CHEPAUK, CHENNAI 600 005.
... Respondents in WP.No.7759 of 2020
1 THE PRINCIPAL SECRETARY,
DEPARTMENT OF TRANSPORT,
FORT ST.GEORGE, CHENNAI.
2 THE COMMISSIONER,
DEPARTMENT OF TRANSPORT,
EZHILAGAM, CHENNAI.
3 THE DIRECTOR,
GOVERNMENT OF INDIA MINISTRY OF ROAD
TRANSPORT AND HIGHWAYS (MVL SECTION)
TRANPORT BHAWAN, NEW DELHI 110001.
... Respondents in WP No.9215 of 2020
1 PRINCIPAL SECRETARY TO THE GOVERNMENT
TRANSPORT DEPARTMENT, SECRETARIAT,
FORT ST.GEORGE, CHENNAI-600 009.
2 PRINCIPAL SECREATARY TO GOVERNMENT,
HIGHER EDUCATION DEPARTMENT,
SECRETARIAT, FORT ST.GEORGE,
CHENANI-600 009.
... Respondents in WP.No.8955 of 2020

¶67

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

¶68

1 THE GOVERNMENT OF TAMIL NADU,

¶69

REP.BY ITS SECRETARY HOME (TRANSPORT I) DEPARTMENT, SECRETARIAT, FORT ST.GEORGE,

¶70

CHENNAI 9.

¶71

2 THE TRANSPORT COMMISSIONER, EZHILAGAM, CHEPAUK, CHENNAI 5.

¶72

... Respondents in WP.No.8741 of 2020

¶73

Prayer:

¶74

WP.No.10132 of 2020:-

¶75

Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorarified Mandamus to call for the records of the 1st respondent in G.O.(D) No.842 dated 21/07/2020 and to quash the same and further direct the respondents to accept the tax as and when the petitioners resumes service.

¶76

WP No.10150 of 2020:-

¶77

Directing the 1st respondent to grant exemption or Waiver of motor Vehicle tax for the petitioners Mini buses for the quarter commencing from 1.4.2020 till the lockdown.

¶78

WP.No.8071 of 2020:-

¶79

Writ of Certiorarified Mandamus to call for the records of the 1st respondent in G.O.(D) No.616 dated 14.05.2020 and quash the same and further direct the Respondents to accept the tax as and when the petitioner resume their service and pass such other order or orders.

¶80

WP.No.8600 of 2020:-

¶81

Writ of Certiorarified Mandamus to call for the orders of the 1st respondent made in G.O.(D)No.616, Home (Transport-I) Department, dated 14/05/2020 under which the time is extended for payment of motor vehicle tax and quash the same, and further forbear the respondents from demanding the tax in respect of the omni buses of the members of the petitioner association for the non operation period of their vehicles from 25/03/2020 till the vehicle is resumed on road or direct the 1st respondent to grant exemption form payment of Motor Vehicles Tax in respect at the members Omni Bus interms of Section 20 or 20A of the Tamil Nadu Motor Vehicles Taxation Act for the said period.

¶82

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

¶83

WP.No.9211 of 2020:-

¶84

Writ of Certiorarified Mandamus to Directing the respondents 1 and 2 to consider in grant of Exemption from payment of Motor Vehicle Tax such as Road Tax, Green Tax., etc., and other fees, Charges payable towards the vehicles belonging to the Educational Institutions of petitioner Association by framing a suitable scheme granting waiver from payment for the period of lock down starting from March 2020 till schools and colleges are allowed to be reopened as such they are not plying the Vehicle from March 2020, by considering Petitioner Association Representation, dated 04.07.2020 in light of the Circular issued by the 3^rd Respondent dated 09.06.2020 and also taking into consideration exemption granted by Himachal Pradesh Government by their notification dated 14.05.2020 on similar circumstances.

¶85

WP.No.9353 of 2020:-

¶86

Writ of Mandamus to directing the Respondents not to insist or collect Road Tax/penalty for the educational institution vehicles of the Petitioner educational institution for the entire period of lock down announced by the Government of India Government of Tamil Nadu due to the pandemic COVID 19

¶87

WP.No.9356 of 2020:-

¶88

Writ of Mandamus to directing the Respondents not to insist or collect Road Tax/penalty for the educational institution vehicles of the Petitioner Trust for the entire period of lock down announced by the Government of India Government of Tamil Nadu due to the pandemic COVID 19.

¶89

WP.No.9358 of 2020:-

¶90

Writ of Mandamus to directing the Respondents not to insist or collect Road Tax/penalty for the educational institution vehicles of the Members of the Petitioner Association for the entire period of lock down announced by the Government of India Government of Tamil Nadu due to the pandemic COVID 19.

¶91

WP.No.9509 of 2020:-

¶92

Writ of Mandamus to directing the respondents not to insist or collect Road, Tax/penalty for the educational institution vehicles of the petitioner trust for the entire period of lock - down announced by the Government of India/Government of Tamil Nadu due to the pandemic COVID -19.

¶93

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

¶94

WP.No.10633 of 2020:-

¶95

Wrti of Mandamus to directing the respondents 2 and 3 to consider the representation of the Petitioner dated 07.06.2020 and consequently exempt the vehicles belonging to the Educational Institutions of Petitioner Association from the payment of Motor Vehicle Tax such as Road Tax, Green Tax etc and other fees/charges payable towards for the entire period of lockdown starting from March 2020 till such time that the Schools and Colleges are allowed to be re-opened by the State by considering the Circular of the 1st Respondent dated 09.06.2020 and the consequent exemption granted by the Government of Himachal Pradesh by its notification dated 14.05.2020 on similar circumstances.

¶96

WP.No.7759 of 2020:-

¶97

Writ of Mandamus to calling for the records of the impugned order of the 2nd respondent in G.O.(D) NO.616 dated 14.5.2020 extending the grace period upto 30.6.2020 for payment of Motor Vehicle Tax for the transport vehicles and to quash the same and further to direct the 1st respondent to consider the representation dated 16.4.2020 of the petitioners federation requesting exemption from payment of Motor Vehicle Tax for the Goods Carriages under the Provisions of the Tamil Nadu, Motor Vehicles Taxation Act.

¶98

WP.No.9215 of 2020:-

¶99

Writ of Mandamus to directing the respondents 1 and 2 to consider in grant of Exemption from payment of Motor Vehicle Tax such as Road Tax, Green Tax., etc., and other fees, Charges payable towards the vehicles belonging to the Educational Institutions of petitioner Association by framing a suitable scheme granting waiver from payment for the period of lock down starting from March 2020 till schools and colleges are allowed to be reopened as such they are not plying the Vehicle from March 2020, by considering Petitioner Association Representation, dated 03.07.2020 in light of the Circular issued by the 3^rd Respondent dated 09.06.2020 and also taking into consideration exemption granted by Himachal Pradesh Government by their notification dated 14.05.2020 on similar circumstances.

¶100

WP.No.8955 of 2020:-

¶101

Writ of Mandamus direct the Respondent No.1 consider the representation dated 12.05.2020 and grant exemption from payment of Quarterly Tax Corresponding to the periods 01.04.2020 to 30.06.2020 sand 01.07.2020 to 30.09.2020 in so far as Educational Institution Buses are concerned.

¶102

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

¶103

WP.No.8741 of 2020:-

¶104

Writ of Certiorarified Mandamus to Calling for the orders of the 1st respondent made in G.O.(D)No.616 Home (Transport I) Department, dated 14.05.2020 under which the time is extended for payment of motor vehicle tax and quash the same, and further forbear the respondents from demanding the tax in respect of the omni buses of the members of the petitioner association for the non operation period of their vehicles from 25.03.2020 till the vehicle is resumed on road or direct the 1st respondent to grant exemption from payment of Motor Vehicles Tax in respect of the members omni bus in terms of Section 20 or 20A of the Tamil Nadu Motor Vehicles Taxation Act for the said period.

¶105

WP.Nos. For Petitioner For Respondents
8741 & 8600 of 2020 Mr.M.Palani
Mr.Vijay Narayan,
9211 & 9215 of 2020 Mr.E.Vijay Anand Advocate General
7759 of 2020 Mr.S.Govindaraman Assisted by
Mr.R.Vijayakumar,
8071 & 10132 of 2020 Mrs.Radha Gopalan Additional Government
Pleader
8955 of 2020 Mr.S.Manuraj
9353, 9356, 9358 & Mr.Muthumani
9509 of 2020 Doraiswami
10150 of 2020 Mr.K.Hariharan
10633 of 2020 Mr.T.Gowthaman
COMMON ORDER

¶106

In this batch of Writ Petitions challenge is to the orders passed by the Transport Commissioner/State Transport Authority, arrayed as R2 calling upon the petitioners to remit tax along with penalty for the period quarter ending 30.06.2020 in terms of the Tamil Nadu Motor Vehicles Taxation Act, 1974 (in short ‘Act’) and connected Rules.

¶107

One of the contentions advanced by the petitioners is that the transport vehicles were not being utilized except for ‘essential services’ during the period 24.03.2020 till 30.09.2020 and hence the charge of tax as set out under Section 3 of the Act would itself not stand attracted. This question is left open to be decided in an alternate matter as the matters can well be decided without reference to the legal propositions advanced.

¶108

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

¶109

A letter of the Transport Commissioner in R.No 19026/A/2020 dated 30.09.2020 addressed to all the Regional Transport Officers (RTO) of Tamil Nadu directs the latter to accept stoppage forms in terms of Rule 172(6) of the Tamil Nadu Motor Vehicles Rules, 1989 filed as on date of the letter with requisite fee, condone the delay in submission of the aforesaid forms, and pass orders of nil assessment of tax. The letter reads as follows:

¶110

‘ TRANSPORT DEPARTMENT From To Thiru Tenkasi S.Jawahar, IAS All the Regional Transport Additional Chief Secretary/ Officer of Tamil Nadu. Transport Commissioner, Chepauk, Chennai -5.

¶111

Letter R.No:19026/A1/2020, dated.30.09.2020 Sub Motor vehicles – Transport Vehicles – Request to condone the delay in Submission of SPR Form from 25.03.2020 to 30.09.2020 – Instructions to all transport vehicles – Issued – Reg. Ref 1.G.O.Ms.No.172, Revenue and Disaster Management, (Disaster Management Wing, DM II Section ) Dated: 25.03.2020. 2.This office memo in R.No.E1/5778/2019 Dated 28.03.2020. 3. Representation received from Thiru D.R.Dharmaraj, Secretary, Federation of Bus Operators Associations of Tamilnadu, dated 13.09.2020.

¶112

4.This office Letter of even No.Dated 17.09.2020 addressed to all RTOs in this State.

¶113

I invite your attention to the references cited.

¶114

In the reference 4^th cited, it has been instructed the Regional Transport Officers to accept the Stoppage Forms (SPR Part A) as on date along with required fees as laid down under Rule 172(6) of Tamil Nadu Motor Vehicles Rules, 1989 from 25.03.2020 to 30.09.2020) for condoning the delay in submission and make necessary “Nil Assessment” of Tax for the non-Operation period of intra-state stage carriage as well as inter-state stage carriages.

¶115

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

¶116

Further, it is instructed to all Regional Transport Officers to collect the Stoppage Forms (SPR Part A) as on date along with required fees, as laid down under Rule 172(6) of Tamil Nadu Motor Vehicles Rules, 1989 for the period from 25.03.2020 to 30.09.2020 for condoning the delay in submission and also make necessary action for “Nil Assessment” of Tax for the non-Operational period for All Transport Vehicles, accordingly.

¶117

Sd/- Tenkasi S Jawahar, Additional Chief secretary/ Transport Commissioner

¶118

/by order/

¶119

XXXX (M.Makakumar) Additional Transport Commissioner.

¶120

Copy to: All Zonal Officer – for

¶121

With the issuance of this letter, the grievance of all petitioners stands resolved as, in all cases, stoppage forms in terms of Rule 172(6) of the Rules (Tamil Nadu Motor Vehicles Rules) are stated to have been filed on and before 30.09.2020. The delay in the filing of the form has been directed to be condoned and orders of nil assessment tax directed to be passed in all cases. As a consequence, the question of penalty does not arise and there has been a complete, if I may say so, waiver of the tax for the period 01.04.2020 to 30.09.2020. With the issuance of letter dated 30.09.2020, the relief sought for by the petitioners in this batch of Writ Petitions stands achieved.

¶122

In the course of hearing today learned Advocate General also brings to the notice of the Court a subsequent letter of the Transport Commissioner dated 08.10.2020 wherein general instructions have been issued to all RTOs to extend the grace period for remittance of tax for the period ending 30.06.2020 and 30.09.2020 upto 30.10.2020.

¶123

One of the learned counsel for the petitioners brings to the notice of this Court that despite orders of this Court staying collection of the tax and penalty till 30.09.2020, which order continues till today, collection of tax and penalty is enforced at the instance of the authorities. If this were so, let a representation be made to the Commissioner setting out the specific instances of violations, and such representations, if and when made, shall be addressed promptly and in accordance with law.

¶124

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

¶125

These writ petitions are disposed in the aforesaid terms. No costs. Connected Miscellaneous Petitions are closed.

Sd/-

Assistant Registrar

//True Copy//

Sub Assistant Registrar

¶130

Sl/ska

¶131

¶132

1 THE ADDL.CHIEF SECRETARY TO GOVERNMENT HOME (TRANSPORT -I) DEPARTMENT, FORT ST.GEORGE, CHENNAI 600009.

¶133

2 THE TRANSPORT COMMISSIONER, THE STATE TRANSPORT AUTHORITY, CHEPAUK, CHENNAI- 600 005.

¶134

3 THE SECRETARY TO GOVERNMENT, HOME TRANSPORT DEPARTMENT, FORT ST.GEORGE, CHENNAI-600 009.

¶135

4 THE REGIONAL TRANSPORT AUTHORITY, KANYAKUMARI DISTRICT.

¶136

5 THE DIRECTOR, GOVERNMENT OF INDIA MINISTRY OF ROAD, TRANSPORT AND HIGHWAYS (MVL SECTION), TRANPORT BHAWAN, NEW DELHI 110001.

¶137

6 THE REGIONAL TRANSPORT OFFICER, SALEM EAST UDAYAPATTI, SALEM 636 140.

¶138

7 THE DEPUTY TRANSPORT COMMISSIONER, SALEM-636 005.

¶139

8 THE REGIONAL TRANPORT OFFICER, ATTUR, SALEM 636 102.

¶140

9 THE REGIONAL TRANPORT OFFICER, DHARMAPURI 636 705.

¶141

10 THE PRINCIPAL SECRETARY DEPARTMENT OF TRANSPORT, FORT ST GEORGE, CHENNAI-09.

¶142

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

¶143

11 THE CHIEF SECRETARY,
GOVERNMENT OF TAMILNADU,
FORT ST.GEORGE, CHENNAI 600009.
12 THE PRINCIPAL SECRETARY CUM
TRANSPORT COMMISSIONER,
STATE TRANSPORT AUTHORITY,
CHEPAUK, CHENNAI 600 005.
13 PRINCIPAL SECRETARY TO GOVERNMENT,
HIGHER EDUCATION DEPARTMENT,
SECRETARIAT, FORT ST.GEORGE,
CHENANI-600 009.
14 THE REGIONAL TRANPORT OFFICER,
METTUR, SALEM - 636 402.
15 THE PRINCIPAL SECRETARY TO GOVERNMENT,
TRANSPORT DEPARTMENT,
SECRETARIAT, FORT ST.GEORGE,
CHENNAI-600 009.
+4cc to M/s.Muthumani Doraisami,Advocate in Sr.No.33979 to 33982
+1cc to Mr.S.Radha Gopalan, Advocate in Sr.No.33741
W.P.Nos.10132, 10150, 8071, 8600,
9211, 9353, 9356, 9358, 9509, 10633,
7759, 9215, 8955 & 8741 of 2020 and
WMP.Nos.10395, 10396, 11237, 11240,
11440, 11442, 11443, 11604, 12318,
12330, 12340, 12921, 9125, 9126,
9569, 9570, 10602 & 10603 of 2020
JP(CO)
CS/14/12/2020

¶144

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

Tvl.Parveen Travels v. The State of TamilNadu

Case brief

What is this about?

What did the court decide?

Tvl.Parveen Travels v. The State of TamilNadu

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Govindasamy Vs The Commissioner

P.Thananjayan Vs The Deputy Commissioner (Excise)

M/s.Qutbi Industrial Supplier Vs The Assistant Commissioner (St)

M/s. Bharani Hospitals Private Limited Vs The Assessing Officer

Mohamed Sathak Trust Vs The Government of tamil Nadu

Samyukta Gowda Saraswata Vs The Assistant Revenue Officer