Petitioner challenged the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990. The High Court disposed of the writ petition via a prior order dated 25.08.2014, subject to pending Supreme Court interim directives on connected matters.
The writ petition stands disposed of with observations regarding pending Supreme Court interim directives.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated:02.09.2014
Coram:
The Honourable Mr.SANJAY KISHAN KAUL, CHIEF JUSTICE and
The Honourable Mr.Justice M.SATHYANARAYANAN
Writ Petition No.22850 of 2014
and M.P.No.1 of 2014
V.Rajkumar ... Petitioner
Versus
1.The State of Tamilnadu
represented by its Secretary to Government
Commercial Tax Department,
Fort St.George, Chennai 600009.
2.The Commercial Tax Officer
Nandanam Assessment Circle
Nandanam, Chennai 600035.
3.The Regional Transport Officer,
Triplicane Unit,
Chennai 600005. ... Respondents
Petition filed under Article 226 of the Constitution of India
praying for the issue of a writ of declaration, declaring that the
Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act,
1990, is unconstitutional being violative of Article 14 , 19(1)(g),
301 and 304 of the Constitution of India.
For Petitioner ::: Mr.T.V.Lakshmanan
For Respondents ::: Mr.S.Kanmani Annamalai AGP (T) O R D E R
(The Order of the Court was made by The Hon'ble The Chief Justice)
The learned counsel for the respondents states that he obtained instructions and there is no interim arrangements of the Honourable Supreme Court in the batch of the matters, which could enure for the benefit of the petitioner.
Sd/Asst.Registrar (CS IV ) /true copy/ Sub Asst. Registrar ksr To: 1.The State of Tamilnadu represented by its Secretary to Government Commercial Tax Department, Fort St.George, Chennai 600009. 2.The Commercial Tax Officer Nandanam Assessment Circle Nandanam, Chennai 600035. 3.The Regional Transport Officer, Triplicane Unit, Chennai 600005. 1 cc to M/s.T.V. Lakshmanan, Advocate, SR. 40872 1 cc to the Special Government Pleader, Sr. 41258 W.P.No.22850 of 2014 GRI (CO) kk 11/9
1 issue framed by the court
Whether the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 is unconstitutional.
1 provisions across 1 enactments
V.Rajkumar
The State of Tamilnadu
The Commercial Tax Officer
The Regional Transport Officer
SANJAY KISHAN KAUL
M SATHYANARAYANAN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
