Madras High Court· 24 July 2026

Can a requirement that tax be paid in the manner prescribed by Rules, appearing in one sub-section, be read into another sub-section that does not contain it?

V.Krishnamurthy v. The State of Tamil Nadu

WA No. 192 of 2026 · WA No. 192 of 2026
Coram: Justice N.Mala · Justice G.Jayachandran

🔖 Save this judgment 🔔 Follow s.3 Tamil Nadu Motor Vehicles Ta…📬 Get today's judgments

View the original judgment PDFFree to read. To download it — or the LexStreak typeset copy with the headnote and Points of Law — create an account; downloads are part of the Pro plan.

Answer

No. Where one sub-section provides that the tax levied shall be paid in the manner prescribed and the other, dealing with lifetime tax, says nothing of prescription, the requirement cannot be imported into the latter. Provisions fixing the period for quarterly and half-yearly payment likewise have no bearing on a lifetime tax, which is a one-time payment.

Headnote

Tamil Nadu Motor Vehicles Taxation Act, 1974 — s.4(1) — s.4(1-A) — Eighth Schedule — Lifetime tax — Rules not a precondition — Double taxation — Mandamus — Tamil Nadu Motor Vehicles Taxation Act, 1974 — Eighth Schedule — Rules not a precondition to the levy — Held: The Schedule fixing lifetime tax by the cost and the age of the vehicle is self-contained and constitutes sufficient statutory guidance, so framing fresh Rules is unnecessary; the existing Taxation Rules in any event prescribe the mode of payment and the competent authority. (¶25) Tamil Nadu Motor Vehicles Taxation Act, 1974 — s.4(1) — s.4(1-A) — Prescription not to be imported — Held further: Sub-section (1-A) contains no requirement of prescription by Rules, unlike sub-section (1), and that requirement cannot be imported into it; the provisions on quarterly and half-yearly payment have no bearing on a one-time lifetime tax. (¶26) Mandamus — Vires unchallenged — No direction to refrain from enforcing a law — Held further: So long as a statutory provision stands unchallenged and holds the field, no writ can restrain the authorities from discharging the duties it casts upon them; such a prayer is misconceived. (¶16) Tamil Nadu Motor Vehicles Taxation Act, 1974 — Double taxation — Credit for tax already paid — Held further: Where only the difference is collected after crediting the tax already paid under the earlier regime, the plea of double taxation does not arise. Appeal dismissed. (¶28, ¶29)

In the Court's own words

Paragraph 26Insofar as the contention of the learned Senior counsel, for the appellant regarding the mandate of prescription by Rules, by relying on the provisions of Section 4[1] and Section 4[1-A], Section 8 and Section 15 of the Taxation Act, are concerned, we find that the learned Single Judge on proper appreciation, comparison and analysis of each of the provisions, rightly rejected the contention. We have gone through each of the provisions and on an analysis of the language of the provisions, we find that there is nothing in sub-section [1-A] to Section 4 of the Taxation Act which requires prescription by Rules in respect of the subject matter specified therein. As rightly pointed out by the learned Judge, only in sub-section [1] of Section 4, it is stated that the tax levied shall be’’be paid in the manner prescribed’’. When, Section 4[1-A] does not speak of any ‘’prescription’’ of Rules for payment of tax in contrast to the provisions of Section 4[1], we are of the view that prescription of Rules provided in Section 4[1], cannot be imported into sub-section [1-A] of Section 4 of the Taxation Act. The learned Judge has also rightly found that the provisions of Sections 8 to 15 of the Taxation Act, relating to the period of payment of taxes on quarterly and half yearly basis, have no bearing on sub-section [1-A] to Section 4 of the Act inasmuch as Section 4[1-A] deals with lifetime tax which is a one time payment and therefore, the prescription provided for payment of tax under Sections 8 and 15 of the Taxation Act have no relevance. We therefore, reject the submission of the learned Senior counsel for the appellant on this aspect. Double Taxation:-

Acts & Sections

s.3 Tamil Nadu Motor Vehicles Taxation Act, 1974s.4(1) Tamil Nadu Motor Vehicles Taxation Act, 1974s.4(1-A) Tamil Nadu Motor Vehicles Taxation Act, 1974Eighth Schedule Tamil Nadu Motor Vehicles Taxation Act, 1974Tamil Nadu Motor Vehicles Taxation Rules, 1974

One judgment a day. That's the whole habit.

Read the full text of V.Krishnamurthy v. The State of Tamil Nadu — and get the Supreme Court's output as a five-minute daily read, with plain-language headnotes and the questions each judgment settles.

Create my free account

Free forever plan · 30 seconds · data stays in India

Open the full judgment →

Also decided in this judgment

Is the framing of Rules a precondition to collecting a lifetime tax that a statutory Schedule already quantifies?Can a writ of mandamus restrain authorities from enforcing a statute whose validity has not been challenged?Does converting a periodic vehicle tax into a lifetime tax amount to double taxation?

Plain-language answer prepared by the LexStreak Editorial Desk — verify against the judgment. Source: Madras High Court. Corrections