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K.Senthil v. the Regional Transport Officer

Madras HC29 Oct 2025WP/37189/2025

Case brief

AI extract

What is this about?

K.Senthil v. The Regional Transport Officer, Redhills, Chennai; W.P.No.37189 of 2025; High Court of Judicature at Madras; decided 29.10.2025 by V. Lakshminarayanan J. Subject: refund of life tax under Rule 11-A, Tamil Nadu Motor Vehicles Taxation Rules 1974 (with G.O.Ms.2150 Home (Transport I) dated 07.10.1989) for a non-transport vehicle condemned after accident on 21.08.2022 and scraped (certificate 31.12.2024); lifetime tax paid Rs.86,342/-; claim dated 30.08.2025. Outcome: refund of Rs.51,808/- ordered on respondent's compliance with the Court's order dated 14.10.2025; writ petition closed, no costs.

What did the court decide?

Refund of life tax of Rs.51,808/- ordered to the petitioner pursuant to the Court's order dated 14.10.2025; writ petition closed with no order as to costs. ¶39

K.Senthil Vs the Regional Transport Officer — Motor Accident Claims | Madras HC (2025)

What the court decided

AI extract

Outcome

Refund of life tax of Rs.51,808/- ordered to the petitioner pursuant to the Court's order dated 14.10.2025; writ petition closed with no order as to costs.

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Issue for consideration

Whether the respondent (Regional Transport Officer) ought to consider and grant refund of life tax for the unused period 22.08.2022 to 26.05.2031 on the petitioner's condemned vehicle, under Rule 11-A of the Tamil Nadu Motor Vehicles Taxation Rules, 1974, on the refund claim petition dated 30.08.2025. +1 more

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Court's answer

Recording the respondent's statement, the Court directed that the petitioner's refund application dated 30.08.2025 be considered in terms of Rule 11-A of the Tamil Nadu Motor Vehicles Taxation Rules 1974 with orders within two weeks (orders by 28.10.2025 and report/compliance on 29.10.2025).

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Ratio / Principle

Refund of Rs.51,808/- has been ordered to the petitioner in compliance with the Court's order dated 14.10.2025.

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Key takeaways

Since the order of the Court has been complied with, no further orders are necessary; the Writ Petition is closed and there shall be no order as to costs.ratio¶39

Detailed headnote1 paragraphs

Madras High Court (V. Lakshminarayanan J., 29.10.2025), W.P.No.37189 of 2025 — K.Senthil v. Regional Transport Officer, Redhills. Petitioner's Mahendra Nuvo Sport Car (Registration No.TN-18 AH2560), registered in 2016 with lifetime tax of Rs.86,342/- paid, met with an accident on 21.08.2022 and was damaged beyond repairs; a Vehicle Scrapped Certificate was issued by Chennai Scrappers on 31.12.2024. Relying on G.O.Ms.2150 Home (Transport I) dated 07.10.1989 and Rule 11-A of the Tamil Nadu Motor Vehicles Taxation Rules, 1974, the petitioner claimed refund of life tax for 22.08.2022 to 26.05.2031 by application dated 30.08.2025; non-consideration led to the writ petition under Article 226. By order dated 14.10.2025 the Court recorded the respondent's undertaking to consider the claim in terms of Rule 11-A and pass orders within two weeks. On 29.10.2025 the Court noted that refund of Rs.51,808/- had been ordered to the petitioner, held that the order stood complied with, closed the writ petition and made no order as to costs.

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W.P.No.37189 of 2025

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 29.10.2025

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CORAM :

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THE HONOURABLE MR.JUSTICE V. LAKSHMINARAYANAN

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W.P.No.37189 of 2025

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K.Senthil .. Petitioner

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The Regional Transport Officer, Transport Department, Redhills, Chennai – 600 052. .. Respondent

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Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the respondent to refund the life tax amount from 22.08.2022 to 26.05.2031 to the petitioner as per Section 11 A ofTamil Nadu Motor Vehicles Taxation Rules, 1974 on the petitioner's refund claim petition dated 30.08.2025.

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For Petitioner : Ms.D.Krithika for Mr.K.Murugan

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For Respondent : Mr.M.Shajahan Special Government Pleader

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O R D E R

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In the writ petition, a direction had been given to apply Rule 11 A

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Page Nos.1/5

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https://www.mhc.tn.gov.in/judis

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W.P.No.37189 of 2025

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of the Tamil Nadu Motor Vehicle Taxation Rules,1974 and refund the amount for the unused period of the condemned vehicle by an order dated 14.10.2025, which is extracted hereunder:

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''This writ petition has been filed seeking a writ of mandamus directing the respondent to refund the life tax amount from 22.08.2022 to 26.05.2031 to the petitioner.

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2. The petitioner purchased a four wheeler of Mahendra Nuvo Sport Car. He had it registered with the respondent in the year 2016. The vehicle bore Registration No.TN-18 AH2560. As is required under the Taminadu Motor Vehicles Act of 1974, the petitioner paid a life time tax of Rs.86,342/-.

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3. On 21.08.2022, in and around 1.00 p.m., the car met with an accident. The vehicle was damaged beyond repairs. The petitioner, therefore, approached the Chennai Car Scrappers for the purpose of scraping the vehicle. A Vehicle Scrapped Certificate was also issued by Chennai Scrappers on 31.12.2024.

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4. The petitioner placing reliance upon G.O.Ms.2150 Home (Transport I) dated 07.10.1989 sought refund of the life tax. He placed reliance upon the amendment made to the Tamilnadu Motor Vehicles Taxation Rule under Rule 11-A, which reads as follows:-

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“ 11-A. In the case of a non-transport vehicle

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Page Nos.2/5

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https://www.mhc.tn.gov.in/judis

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W.P.No.37189 of 2025

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for which life time tax has been paid, but the vehicle is removed permanently from this State on transfer of ownership or change of address or the registration of the vehicle has been cancelled on account of scrapping during the currency of the life time tax so paid the amount of tax to be refunded shall be the difference between the actual amount of life time tax paid and the amount calculated by multiplying the number of years for which the motor vehicle was actually used in the State of Tamil Nadu by the rate of annual tax prevailed on the date on which refund is applied for. For computing the period of usage, any broken period less than one year shall also be treated as one year.

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He made a demand for refund on 30.08.2025. As it was not been considered, he has come forward with the present writ petition."

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5. I have heard M/s. D.Krithika for Mr.K.Murugan and Mr. Shajahan for the respondent.

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6. Mr.Shajahan reports that the application dated 30.08.2025 will be considered in terms of Rule 11-A of Tamilnadu Motor Vehicles Taxation Rules 1974 and orders will be passed within a period of two weeks from today.

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7. His statement is recorded.

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8. The respondent shall pass orders by 28.10.2025 and

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shall submit a report to this Court on 29.10.2025.

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Post for reporting compliance on 29.10.2025.''

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Page Nos.3/5

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https://www.mhc.tn.gov.in/judis

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W.P.No.37189 of 2025

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The refund of Rs.51,808/- has been ordered to the petitioner. As

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the order of this Court has been complied with, no further orders are necessary in this Writ Petition. The Writ Petition is closed. There shall be no order as to costs.

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29.10.2025

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Speaking order/non-speaking order Index : Yes/no ms

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The Regional Transport Officer, Transport Department, Redhills, Chennai – 600 052.

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Page Nos.4/5

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https://www.mhc.tn.gov.in/judis

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