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.