Disposed

All Omni Bus Owners v. The Union of Territory of Puducherry

Madras HC4 Jan 2021WP/8791/2020

Case brief

AI extract

What is this about?

The Court disposed of three petitions seeking exemption from motor vehicle tax for buses during the pandemic. After a later government order exempted specific categories for the first two quarters of FY 2020-21, the Court held nothing further survived.

What did the court decide?

The writ petitions were disposed of as the subsequent government order granted the relief sought for the relevant period.

All Omni Bus Owners Vs The Union of Territory of… — Service and Employment | Madras HC (2021)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 04.01.2021

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CORAM

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THE HONOURABLE DR. JUSTICE ANITA SUMANTH

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W.P. Nos.8791, 7792 and 14681 of 2020 and WMP Nos.18252, 18255, 10670, 9551, 10671, 9194 and 9193 of 2020

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All Omni Bus Owners and Opearators Association Rep. by its President F4, Sriji Majestic Complex, Omni Bus Stand, Koyambedu, Chennai – 107. ..Petitioner in W.P.No.8791 of 2020 1 Sri Baghyalakshmi Travels Rep by its MR.D.Maharan No 14 Karunakara Pillai Street Puducherry. 2 Parveen Travels No.288 Maraimalai Adigal Salai Muthamizh Nagar Puducherry. 3 KPN Travels India Pvt Ltd No.14 Karunakara Pillai Street kosapalayam Puducherry. 4 Tirumal Alaghu Transcity No.11 3rd Cross Street Thilagar Nagar Thengaithittu Mudaliarpet Puducherry. 5 Mettur Super Service No.52 Kamatchiamman Kovil Street Puducherry. 6 National Travels No.11 PSC Bank Nagar Road Ok Palayam MUdaliarpet Puducherry. 7 Tippusulthan Travels No.11 PSC Bank NagarRoad Ok Palayam Mudaliarpet Puducherry 8 Rathimeena Travels No.262 M.M Adigal Salai Puducherry.

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

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9 Sethumeena Travels
No.262 M.M.Adigal Salai Puducherry.
10 P.S.Sankar Travels
No.262 M.M.Adigal Salai Puducherry.
11 Arthi Transport
No.15 4th cross Street Tagore Nagar Lawspet
Puducherry.
12 ESSAR Travels
No.16/1 Iyanar Kovil Street New Bus Stand
Raja Street Puducherry.
13 Tranzking Travels
No.222 M.M.Adigal Salai Puducherry.
14 Santhosam Travels
No.40 Akka Samy Madam Street Chinnarayapuram
Puducherry
15 YBM Travels
No.83 PL 4th Cross Street Ragavendra Nagar
Reddiarpalayam Puducherry.
16 YBM Travels
No.6 3rd Cross Street Pudhu Nagar
Reddiarpalayam Puducherry
..Petitioners in W.P.No.7792 of 2020
Pondicherry Bus (Stage Carriage)
Owner’ Association
Represented by its President
Mr.B.Kannan
No.226, Marai Malai Adigal Salai,
Pondicherry – 605 013.
..Petitioner in W.P.No.14681 of 2020
Vs.
1. The Chief Secretary,
Puducherry.
2. The Transport Commissioner,
Union Territory of Pudhcherry.
..Respondents in W.P.No.8791 of 2020
1 Union of India ]
Rep by its Union Territory of Puducherry Rep
by its Under Secretary to Government
(Transport) Secretarait Puducherry

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

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2 Union of India Rep by its Union Territory of Puducherry Rep by its the State Transport Authority Puducherry.

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….Respondents in W.P.Nos.7792 & 14681 of 2020

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Prayer in W.P.No.8791 of 2020: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorarified Mandamus calling for the orders of the 1^st respondent made in G.O.Ms.No.5/Tr.Sectt./2020, Transport Secretariat, Puducherry, dated 23.04.2020 under which the time is extended for payment of motor vehicle tax and quash the same and forbear the respondents from demanding the tax in respect of the staff 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 1^st respondent to grant exemption from payment of Motor Venicles Tax in respect of the members staff bus in terms of provisions of Puducherry Motor Vehicles Taxation Act for the said period.

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Prayer in W.P.No.7792 of 2020: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorarified Mandamus calling for the orders of the 1^st respondent made in G.O.Ms.No.5/Tr.Sectt./2020, Transport Secretariat, Puducherry, dated 23.04.2020 and quash the same and further direct the respondents to accept the tax as and when the petitioners resume their service.

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Prayer in W.P.No.14681 of 2020: Writ Petition filed under Article 226 of the Constitution of India praying to Writ of Certiorarified Mandamus calling for the orders of the 1^st respondent made in G.O.Ms.No.9/TD/TAX/2020 dated 02.09.2020 and quash the same and further direct the respondents to accept the tax as and when the petitioners resume their service.

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For Petitioner : Mrs.Radha Gopalan

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For Respondents : Mr.A.V.Ramalingam, AGP (P)

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O R D E R

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Both learned counsel place on record a Government order in G.O. Ms.No.17 /Tr. Sectt./2020 Puducherry, dated 09.12.2020 issued by the Government of Puducherry exempting Goods Carriages, Stage Carriages, Contract Carriages including those classified as tourist vehicles and vehicles run by Educational institution from payment of tax for the 1^st and 2^nd quarters of the financial year 2020-2021.

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

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2. The said Government order reads as follows:

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GOVERNMENT OF PUDUCHERRY

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ABSTRACT

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Transport Secretariat, Puducherry - Pondicherry Motor Vehicles Taxation Act, 1967 – Motor Vehicles of certain categories of Transport Vehicles - Exemption from payment of the Motor Vehicles Tax for the 1't and 2nd quarters of the financial year 2O2O-21 - Orders - lssued.

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TRANSPORT SECRETARIAT
G. O. Ms. No. 1 7 /Tr. S ectt. 12020
Puducherry, the 09. 12.2020
G.O.Ms. No.24 lTDl2010, dt.O1 -11-2010 of the
Transport Secretariat, Puducherry.
G.O.Ms. No.25 lTDl2010, dt.01 -11-2010 of the
Transport Secretariat, Puducherry.
G.O.t\Is.N o.1 lTDl2012, dl. 04-01 -2012 of the
Transport Secretariat, Puducherry.
G.O.Ms.No.2lTDl2012, d|.04-01 -2012 of the
Transport Secretariat, Puducherry.
G.O. Ms. N o.8lTDl201 8,.dt.05/1 212018 of the
Transport Secretariat, Puducherry.
ORDER

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The following notification shall be published in the next issue of the Official Gazette, Government of Puducherry:-

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NOTIFICATION ln exercise of the powers conferred by sub-section (1)of section 13 of the Puducherry Motor Vehicles Taxation Act 1967 (Act 5 of 1967), the Lieutenant Governor, Puducherry is pleased to make an exemption with regard to the motor vehicles tax payable under the said Act in respect of the motor vehicles as detailed below:

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

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(i) Two months from 01.04.2020 to 31.05.2020 with respect to Goods Carriages, and

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(ii) First and Second quarters of the financial year 2020-21, i.e., from 01-04-2020 to 30-09-2020 with respect to Stage Carriages, Contract Carriages including classified as tourist vehicles and Educational institution vehicles.

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Subject to the condition that consideration of applications for stoppage of vehicles received by the Transport Department under rule 9 of Puducherry Motor Vehicles Taxation Rules, 1967 will be subsumed under the exemption relief provided. And, furtherance of stoppage of vehicles beyond 30.09.2020 shall not be entertained on COVID-19 reasons.

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(BY ORDER OF THE LT. GOVERNOR)
3. In the light of the aforesaid Government Order, nothing
further survives in these Writ Petitions and the same are
disposed. No costs. Connected Miscellaneous Petitions are
closed.
Sd/-
Assistant Registrar
//True Copy//
Sub Assistant Registrar
pp
To

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The Chief Secretary, Puducherry.

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The Transport Commissioner, Union Territory of Pudhcherry.

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The under Secretary to Government, Union Territory of Puducherry (Transport) Secretarait Puducherry

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The State of Transport Authority Union Territory of Puducherry Puducherry

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

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+1cc to Mr.S.Radha Gopalan, Advocate in Sr.450 & 451

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+1cc to the Government Pleader in Sr.146 , 145, 144

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W.P. Nos.8791, 7792 and 14681 of 2020 and WMP Nos.18252, 18255, 10670, 9551, 10671, 9194 and 9193 of 2020

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pp(CO)

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rv(05/02/2021)

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

All Omni Bus Owners v. The Union of Territory of Puducherry

Case brief

What is this about?

What did the court decide?

All Omni Bus Owners v. The Union of Territory of Puducherry

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Statutes considered

Parties & counsel

Coram

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