Is the framing of Rules a precondition to collecting a lifetime tax that a statutory Schedule already quantifies?

No. Where the Schedule determines the tax by reference to the cost and the age of the vehicle, it is self-contained and constitutes sufficient statutory guidance, making the framing of Rules wholly unnecessary. In any event the existing Taxation Rules prescribe the mode of payment of tax, the authority competent to fix it, the form of licence, the period within which it is to be paid and the penalty for non-payment.

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)

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