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1998 DIGILAW 1113 (MAD)

C. S. Shanmuga Sundaram v. The State of Tamil Nadu rep. By its Secretary Home (Transport) Department Fort St. George Madras and one another

1998-08-20

S.JAGADEESAN

body1998
Judgment : 1. The petitioner has filed this writ petition for the issue of a writ of mandamus forbearing the respondents or their subordinates from demanding or collecting tax to Tamil Nadu State or seizing the vehicle or seizing the records of the petitioners vehicle No.AP-03/U-199. 2. The Petitioners contention is that the vehicle is covered by the basic permit which is valid upto 4. 2000. When a valid basis permit is there, there is no need to pay the tax for the entry into Tamil Nadu. Since the respondents are insisting for the same, the writ petition has been filed. 3. The learned Government Pleader represented that the Division Bench of this Court in Writ Appeal No. 939 of 1997 has passed an order stating that there cannot be any blanket order restraining the authorities from seizing the vehicle or the records of any vehicle. Further it is the contention of the learned Government Pleader that in case if the petitioner takes the passengers within the Tamil Nadu limits without any valid temporary permit, then they have to pay the tax. In such circumstance, the prayer asked for cannot be granted. 4.I carefully considered the contentions of both the counsel. 5. This court in number of writ petitions has held that wherever the vehicle is covered with basis permit, the authorities need not demand any tax for the entry into Tamil Nadu. But however if the vehicle is involved in the contravention of any of the statutory provisions or involved in violation of the conditions of the permit, then always it is open to the respondents to take suitable action. 6. The Division Bench in the Writ Appeal No. 939 of 1997 has held as follows: "No blanket order can be issued by way of mandamus to forbear the Authorities from exercising power or authority benefidely and honestly, while discharging ones official function in exercise of its authority. In Narindhar Chand v. O.T. of HimachalPradesh, A.I.R. 1971 S.C. 2399, the Apex Court held that no court can give a direction to a Government to refrain from enforcing a provision of law, which is valid. We further find support for our above observation the order passed from the judgment reported in Nirmala Jagdishchandra Kabra v. Transport Commissioner, A.I.R. 1997 S.C. 1405". 7. We further find support for our above observation the order passed from the judgment reported in Nirmala Jagdishchandra Kabra v. Transport Commissioner, A.I.R. 1997 S.C. 1405". 7. In view of the above said principles laid down by the Division Bench I am of the view that there cannot be any blanket order or mandamus forbearing the authorities from exercising their duties or functions. 8. The respondents are directed not to demand the tax to Tamil Nadu State if the petitioners vehicle is covered with the basis as well as special permit. If the vehicle is found to have been involved in violation of the regulations of the Statute or violations in the conditions of the permit, it is open to the authorities to take suitable action. The writ petition is ordered accordingly. Consequently, W.M.P.No.27018 of 1997 is closed. No costs.