All Omni Bus Owners Association Vs State of Tamil Nadu (Madras High Court)
Madras High Court held that once the vehicles were stopped and not operated on any public road, the tax cannot be levied. Thus, omni bus owners are not required to pay taxes to Government for the period when vehicles were not plied on public road due to COVID lock down.
Facts- The petitioners are Omni Bus Owners Association consisting owners of omni buses as its members and various omni bus owners. The petitioners owned their respective omni buses under valid permit and they are operating their respective buses.
While being so, during Covid-19 pandemic, the Government of India and the Government of Tamil Nadu stopped all the transports from plying on the roads from 01.04.2020 and further directed the stoppage of vehicles including those belonging to various owners. Though there was a direction to stop the vehicles from plying on the road, the petitioners had paid the fees for reporting stoppage of vehicles as contemplated under Section 172(6) of the Tamil Nadu Motor Vehicle Rules, 1989. It was continued till 2022. The petitioners had submitted their stoppage report till 30.09.2021 and the same were duly accepted with collection of requisite fees. Thereafter, the State Transport Authority sent a communication dated 22.09.2021, thereby permitted the vehicles to ply with 50% capacity of passengers. Thereafter, again by a letter dated 23.10.2021, permitted the transport operators to ply the buses with 100% capacity of passengers.
