In this department many persons who are operators of omni bus, stage carriage, mini bus applicants quite often approach the High court to redress their grievances.
How to deal with such things.
Order Nisi:
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When a person files a case against any RTO or RTA in the High court,immediately the High court if the case is fit for taking on file, admit and issues an order nisi.
Order Nisi means that the RTO or RTA as the case may be is advised about filing of such a case and the High court informs the office that it has taken the case on file and if there is anything that the RTO wants to say about the case, he can do so on the date mentioned in order Nisi. Order nisi means intimation about filing of a case.
Sanction of Defence:-
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Immediately we should write to T C requesting him for sanction of defence. We have to enclose the order nisi, affidavit copy if any received, copy of the order passed by the RTA against which the case is filed etc.
Draft Counter affidavit:-
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We have to meet the Government pleader with a request to prepare draft counter affidavit. If we ourselves can prepare such an affidavit, we may prepare the same and submit it to GP for corrections.After getting such a corrected copy of affidavit we have to send it to Transport Commissioner for approval. For such an approval we have to enclose our earlier letter, affidavit copy order nisi copy etc . Whether the approval comes or not, we have to get the signature of the RTA or RTO as the case may be and hand it over to G.P.
If the Secretary Home Department or the Government,is cited as respondent then the approval must be by the Government through our head office.
Also refer circular 38/92
Sunday, August 23, 2009
Friday, August 21, 2009
Green Tax - Also for Trailers.
The Transport Commissioner, Chennai, in his letter No. 56000/D1/2003 dated 8.4.2005 has requested the Government to clarify whether the trailers can be exempted from payment of green tax as they are not emitting any smoke.
The Hon'ble High Court Chennai in its classical judgement in WP No.35545/2004 dated 5.12.2005 has clearly replied to the query of the Transport Commissioner.
What does the High court Say?
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The High Court in its judgement has stated that green tax though it is falling within the subject of pollution finds a place in the State list and thereby the State Government can impose the tax on vehicles which uses the roads of Tamil Nadu.So if an old vehicle uses the road, the tax has to be mulcted irrespective of the fact whether it emits smoke or not.
What does it imply?
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It implies that green tax can be imposed on any vehicle which uses the road.
provided if they are old.
Conclusion:
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The High court has held that the green tax has to be levied on any vehicle using the road and hence we have to infer that TRAILERS are also liable to pay the green tax.
The Hon'ble High Court Chennai in its classical judgement in WP No.35545/2004 dated 5.12.2005 has clearly replied to the query of the Transport Commissioner.
What does the High court Say?
-----------------------------
The High Court in its judgement has stated that green tax though it is falling within the subject of pollution finds a place in the State list and thereby the State Government can impose the tax on vehicles which uses the roads of Tamil Nadu.So if an old vehicle uses the road, the tax has to be mulcted irrespective of the fact whether it emits smoke or not.
What does it imply?
-------------------
It implies that green tax can be imposed on any vehicle which uses the road.
provided if they are old.
Conclusion:
-----------
The High court has held that the green tax has to be levied on any vehicle using the road and hence we have to infer that TRAILERS are also liable to pay the green tax.
Thursday, August 20, 2009
Alterations - All India Tourist Taxi.
At the time of registering an All India tourist taxi or maxi cab, we have to make the alterations as enunciated in Rule 85-A of Central Motor vehicles Rules 1989.
As in the case of national permit, we have to make the alterations and a slip has to be affixed in the R.C.Book.
Even for All India Tourist vehicle - Omni bus the alterations as prescribed in Rule 85 of the Central Motor vehicles Rules have to be incorporated.
So says the Circular No.14/90.
As in the case of national permit, we have to make the alterations and a slip has to be affixed in the R.C.Book.
Even for All India Tourist vehicle - Omni bus the alterations as prescribed in Rule 85 of the Central Motor vehicles Rules have to be incorporated.
So says the Circular No.14/90.
Wednesday, August 19, 2009
Grace period - Also for penalty
A doubt that lingers in our mind quite often is can the grace period in payment of tax is also applicable for payment of tax with penalty?
The Government in its letter number 86 Home dated 15.4.1976 has clarified that Section 11 of the General Clauses Act which comes to our aid in determining the last date does not differentiate between the last date for tax or last date for penalty. It is common and it applies to all the cases irrespective of the fact whether it is tax last date or penalty last date.
The Transport Commissioner also has clarified in circular No.41/91 that the grace period of two days is applicable to payment of tax with penalty also.
The Government in its letter number 86 Home dated 15.4.1976 has clarified that Section 11 of the General Clauses Act which comes to our aid in determining the last date does not differentiate between the last date for tax or last date for penalty. It is common and it applies to all the cases irrespective of the fact whether it is tax last date or penalty last date.
The Transport Commissioner also has clarified in circular No.41/91 that the grace period of two days is applicable to payment of tax with penalty also.
Monday, August 17, 2009
Surrender of permit - collection of alteration fees
Whenever a permit of the tourist taxi or autorickshaw is surrendered we have to collect fee for alteration along with fee for surrender of permit with usual service charge.
The reason is when an auto permit is surrendered it becomes naturally a three wheeler and when a taxi permit is surrendered it becomes a car or omni bus as the case may be.
So we have to collect the alteration fees, make the alteration in the RC and then return to the party.
So says the circular number 7/96
The reason is when an auto permit is surrendered it becomes naturally a three wheeler and when a taxi permit is surrendered it becomes a car or omni bus as the case may be.
So we have to collect the alteration fees, make the alteration in the RC and then return to the party.
So says the circular number 7/96
Tuesday, August 11, 2009
National permit - fee for variation.
National permit holder often applies for variation. They include some states in the authorisation or delete certain states. They include and delete some states at the same time. How to collect the fees if there is deletion, or if there is inclusion and if there is inclusion plus deletion.
If the permit holder wants to delete a state or some states then he can do so and only one fee for variation is to be collected. Rs.550/- If he wants to delete some states and include some states at the same time then the permit holder has to pay fees exclusively for inclusion and exclusively for deletion i.e. Rs.550+Rs.550/- total Rs.1100/- plus the usual service charge of Rs.100/- with the regular fee for authorisation of Rs.500+service charge of Rs.100/-
So a permit holder if he applies for variation like inclusion and deletion two fees has to be collected.On the other hand if he applies for only deletion only one fees has to be collected, or if he applies for inclusion only, then only one fees has to be collected.
Refer circular no. 76/96
If the permit holder wants to delete a state or some states then he can do so and only one fee for variation is to be collected. Rs.550/- If he wants to delete some states and include some states at the same time then the permit holder has to pay fees exclusively for inclusion and exclusively for deletion i.e. Rs.550+Rs.550/- total Rs.1100/- plus the usual service charge of Rs.100/- with the regular fee for authorisation of Rs.500+service charge of Rs.100/-
So a permit holder if he applies for variation like inclusion and deletion two fees has to be collected.On the other hand if he applies for only deletion only one fees has to be collected, or if he applies for inclusion only, then only one fees has to be collected.
Refer circular no. 76/96
Sunday, August 9, 2009
Basics - certain things which we must know
There are certain things which we must know. Though these things are available in the Act and Rules, these things are not widely discussed and hence it finds a place in this blog.
The fee for advance Registration Number for an Auto is Rs.2000/-
The tax rate for a maxi cab if the seating capacity is 6 + 1 = 7 in all then it is Rs.500/- per seat per quarter and not the usual Rs.275/-.
The fee for Registration of imported motor vehicle is Rs.800/-.
One has to wait for at least one year after obtaining LMV licence for obtaining badge.
The service charge for driving school permit/renewal etc is Rs.1000/-One thousand only.
The fee for advance Registration Number for an Auto is Rs.2000/-
The tax rate for a maxi cab if the seating capacity is 6 + 1 = 7 in all then it is Rs.500/- per seat per quarter and not the usual Rs.275/-.
The fee for Registration of imported motor vehicle is Rs.800/-.
One has to wait for at least one year after obtaining LMV licence for obtaining badge.
The service charge for driving school permit/renewal etc is Rs.1000/-One thousand only.
Saturday, August 8, 2009
Right to Information Act - Facts we must know.
One of the recent enactments of the Central Government which has got more powers is the Right to Information Act 2005.
We should know the basics of this Act and how this Act applies to our Department.
Motor vehicles Act is an independent Act and generally none of the Acts act together with this Act except the General clauses Act, Limitation Act, IPC etc.
Fees: We should know what is the fees for seeking any information under this Act.Whether the Insurance company seeks an extract of licence or permit details or a lawyer seeks the licence details, for any information the fees is Rs.10/- only. Even if a certificate or licence extract or vehicles ownership details are required the fee applicable is only Rs.10/- Some people collect Rs.90/-. That is totally wrong. If they apply to the commission, the consequences would be disastrous. The commission has wide powers. It can fine even several thousands.As the commission is not headed by judges but only by people of higher knowledge like professors, retired IAS officers, they may not appreciate the real fact, but will go only with public empathy. The fees can be paid through court fee stamp.No need to collect any service charge in such cases.
Information:= Please know that the public or any one can seek any information under this Act. As the Transport Department is not a protected Department like defence or judiciary any one can seek any information. So we have to oblige with the demand.
Time limit:- We have thirty days of time limit. Within 30 days we have to send the reply.
Rejection:- We can reject an application only under Section 8(D) which says that any information which will affect the third party or his commercial interest need not be divulged like that in grant of stage carriage permit etc. Even if we reject we have to state in the rejection order who is the appellate authority. The details of the appellate authority can be seen in our website.
We should know the basics of this Act and how this Act applies to our Department.
Motor vehicles Act is an independent Act and generally none of the Acts act together with this Act except the General clauses Act, Limitation Act, IPC etc.
Fees: We should know what is the fees for seeking any information under this Act.Whether the Insurance company seeks an extract of licence or permit details or a lawyer seeks the licence details, for any information the fees is Rs.10/- only. Even if a certificate or licence extract or vehicles ownership details are required the fee applicable is only Rs.10/- Some people collect Rs.90/-. That is totally wrong. If they apply to the commission, the consequences would be disastrous. The commission has wide powers. It can fine even several thousands.As the commission is not headed by judges but only by people of higher knowledge like professors, retired IAS officers, they may not appreciate the real fact, but will go only with public empathy. The fees can be paid through court fee stamp.No need to collect any service charge in such cases.
Information:= Please know that the public or any one can seek any information under this Act. As the Transport Department is not a protected Department like defence or judiciary any one can seek any information. So we have to oblige with the demand.
Time limit:- We have thirty days of time limit. Within 30 days we have to send the reply.
Rejection:- We can reject an application only under Section 8(D) which says that any information which will affect the third party or his commercial interest need not be divulged like that in grant of stage carriage permit etc. Even if we reject we have to state in the rejection order who is the appellate authority. The details of the appellate authority can be seen in our website.
Wednesday, August 5, 2009
Harvester - Is Trade certificate a must.
Of late many number of harvesters are registered in almost all the offices.
Some doubts creep in while registering the harvesters. One such doubt is whether trade certificate is essential for harvester.
Harvester is a combination of tractor and the harvester mounted on it. So when tractor is registered with a trade certificate or temporary registration, what about the harvester a question comes to our mind
Rule 41 of Central Motor vehicles Rules 1989 stipulates the purposes for which the trade certificate can be used. All these purposes illustrate that trade certificate applies to vehicles which can independently propel or a vehicle in its identy. But harvester is only an attachment which needs a tractor to be used.
So there is no need to obtain any trade certificate for an harvester. Likewise while registering there is no need to collect any road safety tax exclusively for tractor and harvester separately. Only one road safety tax for the entire unit of one harvester will be enough.
The Transport commissioner in his letter no.98131/H3/2001 dated 27.12.2001 has explained the points about trade certificate to harvesters.
Some doubts creep in while registering the harvesters. One such doubt is whether trade certificate is essential for harvester.
Harvester is a combination of tractor and the harvester mounted on it. So when tractor is registered with a trade certificate or temporary registration, what about the harvester a question comes to our mind
Rule 41 of Central Motor vehicles Rules 1989 stipulates the purposes for which the trade certificate can be used. All these purposes illustrate that trade certificate applies to vehicles which can independently propel or a vehicle in its identy. But harvester is only an attachment which needs a tractor to be used.
So there is no need to obtain any trade certificate for an harvester. Likewise while registering there is no need to collect any road safety tax exclusively for tractor and harvester separately. Only one road safety tax for the entire unit of one harvester will be enough.
The Transport commissioner in his letter no.98131/H3/2001 dated 27.12.2001 has explained the points about trade certificate to harvesters.
Monday, August 3, 2009
Spare bus - used as a contract carriage - collection of tax.
We come across several check reports wherein the checking officer invariably check the spare buses (reserve stage carriages) issued with temporary permit under Section 88(8) of Motor vehicles Act 1988 but misused as contract carriage and suggest that tax as applicable to omni buses has to be collected.
Section 11 of the TNMVT Act 1974 enables the Authority to collect additional tax in certain cases.
The spare buses are issued with special permits under Section 88 (8) which can never be equated to a permit of contract carriage under Section 74 of the Act and so tax cannot be levied under clause 2 of the first schedule of taxation Act 1974.
So if at all there is any violation of permit condition action has to be initiated
against it and collection of tax at omnibus rate is not warranted.
So says the Government in letter no. Ms 119 dated 7.2.2003 written by the Home Secretary to A G Chennai in a case.
Section 11 of the TNMVT Act 1974 enables the Authority to collect additional tax in certain cases.
The spare buses are issued with special permits under Section 88 (8) which can never be equated to a permit of contract carriage under Section 74 of the Act and so tax cannot be levied under clause 2 of the first schedule of taxation Act 1974.
So if at all there is any violation of permit condition action has to be initiated
against it and collection of tax at omnibus rate is not warranted.
So says the Government in letter no. Ms 119 dated 7.2.2003 written by the Home Secretary to A G Chennai in a case.
Sunday, August 2, 2009
Omni bus - Tax paid once - Operation unlimited.
There are two important Government orders regarding payment of tax for omnibuses .
One such Govenment order is G O Ms No.1122 Home Transport I Dated 10.7.92.
The Government order prescribes rate of tax to be collected for omnibuses issued with temporary permits by other state Authorities under Section 88(8)
:period of use Rate of tax
Not exceeding 7 days 1/10th
Exceeding 7 days but not
more than 30 days 1 month tax
Exceeding 30 days but not
exceeding 90 days One full quarterly tax
One question that comes to mind is when the owner of the vehicle pays the tax can he ply the vehicle again and again during the period for which tax was paid for the vehicle.
The High Court Chennai in W P 11291/92 dated 11.12.92 has classified that once the tax is paid for a particular period the authorities cannot question if the vehicle is used again and again during the period for which the tax has been paid.
Based on this Transport Commissioner Chennai has issued a circular no. 42/97 stating that once the tax is paid there no need to pay the tax again for the same period if the vehicle is used again and again.
One such Govenment order is G O Ms No.1122 Home Transport I Dated 10.7.92.
The Government order prescribes rate of tax to be collected for omnibuses issued with temporary permits by other state Authorities under Section 88(8)
:period of use Rate of tax
Not exceeding 7 days 1/10th
Exceeding 7 days but not
more than 30 days 1 month tax
Exceeding 30 days but not
exceeding 90 days One full quarterly tax
One question that comes to mind is when the owner of the vehicle pays the tax can he ply the vehicle again and again during the period for which tax was paid for the vehicle.
The High Court Chennai in W P 11291/92 dated 11.12.92 has classified that once the tax is paid for a particular period the authorities cannot question if the vehicle is used again and again during the period for which the tax has been paid.
Based on this Transport Commissioner Chennai has issued a circular no. 42/97 stating that once the tax is paid there no need to pay the tax again for the same period if the vehicle is used again and again.
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