W.M.P.No.37525 of 2025 in W.P.No.34120 of 2022 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 18.09.2025 CORAM: THE HONOURABLE MR. JUSTICE G.K.ILANTHIRAIYAN W.M.P.No.37525 of 2025 in W.P.No.34120 of 2022 1. The State of Tamil Nadu Rep. by its Secretary, Home Transport Department, Fort St. George, Chennai – 600 009. 2. The State Transport Authoirty, Guindy, Chennai – 600 032. ...Petitioners -Vs- All Omni Bus Owners Association, Rep. by its President Dr.A.Anbazhagan, F-4, Sriji Majestic Complex, Omni Bus Terminal, No.6, E-Road, Chennai – 600 102. ... Respondent Prayer: Writ Miscellaneous Petition filed under Article 226 of the Constitution of India praying to clarify on last portion in paragraph 14 and highlighted portion of paragraphs 15 of the judgment dated 03.09.2024 which may be well-taken as (i) whether the vehicle operators are not liable to pay motor vehicle tax if they chose not to operate the vehicle on account of the extraordinary situation and restrictions created https://www.mhc.tn.gov.in/judis W.M.P.No.37525 of 2025 in W.P.No.34120 of 2022 due to Covid pandemic on submitting proper stoppage application (or) (ii) the vehicle operators are not liable to pay motor vehicle tax if they chose voluntarily not to run the vehicles on road even if it is in running condition irrespective of any restrictions. For Petitioners : Mr.P.S.Raman Advocate General Assisted by Mr.C.Harsha Raj, Special Government Pleader For Respondent : Mr.Vijay Narayanan, Senior Counsel For Mr.S.Sarath Kumar ORDER This writ miscellaneous petition has been filed for clarification to clarify the order dated 03.09.2024, passed by this Court in W.P.No.34120 of 2022 etc., batch. 2. The respondent and other omni bus owners filed a batch of writ petitions challenging the order passed by the Transport Commissioner and Joint Commissioner, thereby rejected the request made by them to permit them to submit application for stoppage reports of buses and to accept the stoppage report of their respective buses. This Court by a common order dated 03.09.2024, directed the petitioners to permit the respondent and other omni bus owners to operate their vehicle https://www.mhc.tn.gov.in/judis W.M.P.No.37525 of 2025 in W.P.No.34120 of 2022 in the permitted routes without insisting for payment of tax during the period of non-operation of their buses. To clarify the said order, the petitioners filed the present petition. 3. Heard the learned counsel appearing on either side and perused the materials placed before this Court. 4. Considering the facts and circumstances, it is clarified that the order dated 03.09.2024, passed by this Court in W.P.No.34120 of 2022 etc., batch can be applicable to the persons who could not ply their vehicles during the Covid-19 pandemic period. This order cannot be used for the persons who could not ply their vehicles for some other reasons during some other period. 5. With the above clarifications, this Writ Miscellaneous Petition is ordered. 18.09.2025 Index : Yes/No Neutral Citation : Yes/No Speaking/Non Speaking order rts https://www.mhc.tn.gov.in/judis W.M.P.No.37525 of 2025 in W.P.No.34120 of 2022 G.K.ILANTHIRAIYAN. J, rts To The President All Omni Bus Owners Association, F-4, Sriji Majestic Complex, Omni Bus Terminal, No.6, E-Road, Chennai – 600 102. W.M.P.No.37525 of 2025 in W.P.No.34120 of 2022 18.09.2025 https://www.mhc.tn.gov.in/judis