Authority: High Court of Judicature at Madras
Order Date: 19-08-2026
Case Overview
- Petitioners: SRS Travels and Logistics Pvt. Ltd., represented by Director Megha B R, seeking a writ of mandamus to prevent the Union of India, Government of Tamil Nadu, and the Transport Commissioner from levying any tax on six of its vehicles (Registration Nos. KA-51-AJ-4664 to KA-51-AJ-4669).
- Respondents: Union of India (Ministry of Road Transport and Highways), Government of Tamil Nadu (Transport Department), and the Transport Commissioner‑cum‑State Transport Authority.
- The petitioner argued that the levy of a border tax/authorization fee under "The All India Tourist Vehicles (Authorisation or Permit) Rules, 2023" was unlawful.
- The Court noted prior batch decisions: W.P. Nos. 23430 of 2023 (dated 26.09.2024) and W.P.(Civil) No. 864 of 2022 (dated 09.07.2024), where the Apex Court granted petitioners liberty to challenge the vires of State enactments.
Final Outcome
- The writ petition is disposed of, granting the petitioner liberty to challenge the constitutional validity (vires) of the State Act, Rules, and Regulations concerning the levy of the border tax/authorization fee.
- Any tax already recovered, if any, shall remain subject to the final outcome of any future writ petition filed by the petitioner.
- No costs are awarded to either side.
- The connected Writ Miscellaneous Petition is also closed.
Topics: Taxation, Transport Regulation