K.Suresh Gandhi v. Union of India

ORDER On the previous hearing date, i.e., 13.07.2026, there was no representation on behalf of the petitioner.

¶2When the matter is taken up today, there is again no representation for the petitioner.

¶3The petitioner challenges the public notice dated 18.06.2024 issued by the second respondent, by which vehicles registered outside the State of Tamil Nadu and operating under All India Tourist Permits were required to pay the applicable tax while operating within the State of Tamil Nadu.

¶4An identical issue came up before this Court in W.P. No.23430 of 2024 etc., batch, where the petitioners sought a direction restraining the Transport Authorities from levying Border Tax/Authorization Fee on vehicles covered by the All India Tourist Vehicles (Authorization/Permit) Rules, 2023. The batch of writ petitions was dismissed following the decision of the Hon'ble Supreme Court in W.P.(Civil) Nos.864 of 2022 etc., batch, by order dated 09.07.2024.

¶5The Hon'ble Supreme Court held that the petitioners had not challenged the relevant State enactments, rules and regulations under which the tax was being levied. It further observed that, without challenging the State provisions, the demand for Border Tax/Authorization Fee could not be questioned. The Supreme Court also granted liberty to the petitioners to approach the jurisdictional High Courts by specifically challenging the relevant State enactments.

¶6In the present case also, the petitioner has not challenged the State enactments, rules or regulations governing the levy of Border Tax/Authorization Fee. In view of the law laid down by the Hon'ble Supreme Court, this Court is not inclined to entertain the writ petition.

¶7Accordingly, the writ petition is dismissed. There shall be no order as to costs. Consequently, the connected miscellaneous petitions are closed.

20.07.2026 Index : Yes/No Speaking order : Yes/No dna To

1.Union of India Rep.by The Secretary Ministry of Road Transport and Highways, No.1, Parliament Street, New Delhi.

2.State of Tamil Nadu Rep.by Transport and Road Safety Commissioner State Transport Authority, Guindy, Chennai 600 032. HEMANT CHANDANGOUDAR.J., dna and WMP.Nos.18691 & 18692 of 2024

20.07.2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20.07.2026 CORAM THE HONOURABLE MR.JUSTICE HEMANT CHANDANGOUDAR and WMP.Nos.18691 & 18692 of 2024 K.Suresh Gandhi S/o. Karuppaiah Proprietor Vetri Travels Ground Floor 1143 Evr Periyar Salai Poonamallee Road Near Hotel Chenani Gateway Koyambedu Chenani 600 107 Petitioner(s) Vs. 1.Union of India Rep.by The Secretary Ministry of Road Transport and Highways, No.1, Parliament Street, New Delhi. 2.State of Tamil Nadu Rep.by Transport and Road Safety Commissioner State Transport Authority, Guindy, Chennai 600 032. Respondent(s) Prayer: This Writ Petition filed under Article 226 of the Constitution of India, to issue a Writ of Certiorari, calling for the records in respect of the impugned public notice dated 18.06.2024 issued to the press by the second respondent and quash the same. For Petitioner : Mr.Durai Kannan For Respondents : R.Sanjay (CGSC) for Mr.R.Rajesh Vivekananthan Deputy Solicitor General of India for M.Sivavarthanan for R1 Government Counsel Mr.Abishek Murthy for R2