A single bench of the Madras High Court disposed of writ petitions seeking a refund of excess entry tax for six assessment years. The court directed the respondents to make the refund based on a previous judgment.
Direction to the respondents to refund the excess amount paid for assessment years 1992-93 to 1997-98 within six weeks.
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 : 22.03.2010
CORAM
THE HONOURABLE MRS.JUSTICE CHITRA VENKATARAMAN
W.P.NOS.2965 TO 2970 OF 2010
M/s. Stanes Motors (South India) Ltd Coimbatore ...Petitioner in all WPs -vsThe Assistant Commissioner (CT) Trichy Road Assessment Circle Coimbatore ... Respondent in all WPs.
Petitions under Article 226 of the Constitution of India praying to issue a writ of mandamus to direct the respondent herein to refund the excess amount of entry tax paid by the petitioner for the petitioner for assessment years 1992-93, 1993-94, 1994-95, 1995-96, 1996-97 and 1997-98 in the light of the judgment of this Court in WA.Nos. 546 to 548 of 2006 dated 20.1.2010.
For Petitioner : Mr.R.L.Ramani, Senior Counsel for Mr.B.Raveendran For Respondents: Mr.R.Mahadevan, Addl. Govt. Pleader (Taxes)
ORDER
Learned Additional Government Pleader appearing for the respondent fairly submits that the issue in the above writ petitions is covered by the decision of this Court rendered in WA.Nos. 546 to 548 of 2006 dated 20.1.2010.
1995-96, 1996-97 and 1997-98 in the light of the judgment of this Court in WA.Nos. 546 to 548 of 2006 dated 20.1.2010 within a period of six weeks from the date of receipt of copy of this order.
Sd/-
Asst. Registrar.
/true copy/
Sub Asst. Registrar.
bg/-
To
The Assistant Commissioner (CT)
Trichy Road Assessment Circle
Coimbatore
+ 1 cc to Spl. Govt., Pleader (Taxes) Advocate SR 19006
+ 1 cc to Mr.B.Raveendran, Advocate Sr 18728
WP.Nos.2965 to 2970 of 2010
RSI (CO)
RH (30.3.10)
1 issue framed by the court
Whether excess entry tax paid by the petitioner should be refunded in light of a prior judgment.
Colour shows how this judgement treated each authority
WA.Nos. 546 to 548 of 2006 dated 20.1.2010Followed¶7
M/s. Stanes Motors (South India) Ltd Coimbatore
The Assistant Commissioner (CT) Trichy Road Assessment Circle Coimbatore
Chitra Venkataraman
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
