https://www.taxtmi.com/caselaws?id=350038 When a national permit's authorisation has expired and is not renewed, no authorisation tax can be demanded merely for surrender processing or tax clearance. The Madras HC followed prior decisions holding that, in the absence of a renewed authorisation or an application for it, the fee or tax claim is unsustainable. It also relied on a binding Transport Commissioner circular requiring acceptance of permit surrender without insisting on proof of tax payment once authorisation had expired. The impugned order was set aside, and the respondent was directed to consider the application for issuance of a tax clearance certificate. en-us Tue, 24 Oct 2017 00:00:00 +0530 Mon, 30 Oct 2017 08:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350038 When a national permit's authorisation has expired and is not renewed, no authorisation tax can be demanded merely for surrender processing or tax clearance. The Madras HC followed prior decisions holding that, in the absence of a renewed authorisation or an application for it, the fee or tax claim is unsustainable. It also relied on a binding Transport Commissioner circular requiring acceptance of permit surrender without insisting on proof of tax payment once authorisation had expired. The impugned order was set aside, and the respondent was directed to consider the application for issuance of a tax clearance certificate. Case-Laws Indian Laws Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350038