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Judgment
Honourable Mr. Justice R. Sudhakar
Writ Petition No. 28006 of 2012 is filed praying to issue a Writ of Mandamus, directing the respondent to accept the surrender of permit made by the petitioner''s application dated 26.9.2012 in respect of the petitioner''s vehicle bearing No. TN-01/V-1084 without insisting on the difference of tax. Writ Petition No. 28007 of 2012 is filed praying to issue a Writ of Mandamus, directing the respondent to accept the surrender of permit made by the petitioner''s application dated 26.9.2012 in respect of the petitioner''s vehicle bearing No. TN-01/V-1085 without insisting on the difference of tax.
Mr. N. Srinivasan, learned Additional Government Pleader takes notice for the respondent. The relief sought for in both the writ petitions is one and the same. By consent, both the writ petitions are taken up together for final disposal.
The mandamus as such cannot be granted in view of the infirmity in the letter dated 8.10.2012 resubmitting the application dated 26.9.2012 which does not expound the reasons as to why the petitioner seeks exemption from payment of different tax which apparently is based on a common interim order dated 12.10.2009 in M.P. No. 1 of 2009 in W.P. No. 19788 to 19796 of 2009 etc. passed by this court challenging the Tamil Nadu Act 33 of 2009.
Mrs. Radha Gopalan, learned counsel appearing for the petitioner pleads that the authority is already aware of the pendency of the case before the Division Bench of this Court.
Whatever be the reason the application which has been resubmitted for surrender of the vehicle and without paying the differential tax should be explicit and clear in its content. The authority cannot be called upon to respond to a vague application.
In view of the above, the petitioner is given liberty to resubmit the application with all particulars along with legal submissions to the authority to consider the claim for exempting the payment from differential tax in respect of surrender of vehicles. As and when the application is resubmitted, the authority should consider the same expeditiously, preferably, within a period of one week from the date of receipt of a copy of this order. Both the writ petitions are disposed of as above. No costs.