CHENNAI: The Madras High Court has ruled that owners of transport vehicles registered in other States should pay tax under the relevant laws of Tamil Nadu if they want to ply in the State. The ruling was given on a petition filed by owners of sleeper buses with national permits registered in Nagaland and Puducherry challenging tax levied by TN transport authorities.
“The upshot of the above discussion leads to the conclusion that there is no illegality or arbitrariness in the action taken by the respondents. The petitioners are liable to pay the tax under the Act and rules thereunder, if they want to ply the vehicle in the State of Tamil Nadu,” Justice N Anand Venkatesh said in a recent order.
Two sleeper buses owned by S Thirumoorthy and P Tamilselvi, registered in Nagaland and Puducherry, had obtained All India Tourist Permit and All India Tourist Vehicle Authorisation Certificate. The vehicles were run between Puducherry and Coimbatore but were intercepted by the transport authorities on August 30 and September 5 at Cuddalore. The buses were impounded for breaching permit conditions.
Referring to this, the judge said the petitioners shall give an explanation along with the materials before the RTO and Motor Vehicle Inspector who can take a decision in accordance with the law. He also ordered release of the vehicles.
The petitioners’ counsel argued that since the vehicles had All India Tourist Permit and All India Tourist Vehicle Authorisation Certificate, the petitioners are not liable to pay any tax under the Tamil Nadu Motor Vehicle Taxation Act, 1974.