The petitioner challenged the validity of Section 4(1-A)(a) of the Tamil Nadu Motor Vehicles Taxation Act, 1974 as amended, alleging it violated Article 14 of the Constitution. The Court dismissed the writ petition by following a prior decision of this Court.
The writ petition was dismissed with no costs.
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 : 17.07.2017
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM
W.P.No.38738 of 2004 and W.P.M.P.No.46287 of 2004
K.Sundara Mayilsamy .. Petitioner
Vs
1.The State of Tamil Nadu,
rep.by its Secretary,
Home (Transport) Department,
Fort St.George, Chennai-600 009.
2.The Registering Authority-
cum- Regional Transport Officer,
Pollachi. .. Respondents
Petition filed under Article 226 of the Constitution of India, praying to issue a Writ of Declaration declaring Section 4(1-A)(a) introduced by the Tamil Nadu Amendment Act 27 of 1998 as amended by Tamil Nadu Act 13 of 2003 by substituting Schedule III, Part 1 of the Tamil Nadu Motor Vehicles Taxation Act, 1974 as ultra vires and violative of Article 14 of the Constitution of India in so far as it amount to life tax in respect of the petitioner's vehicle Accent CRDI Car bearing Engine No.D3EA4492741 and Chassis No.MALCH41WR4M 107919 for registration is concerned.
For Petitioner : Mr.K.Hariharan For Respondents : Mrs.A.Srijayanthi, Special Government Pleader
ORDER
The learned counsel for the petitioner submitted that the issue involved in this writ petition is squarely covered by the decision of this Court reported in 2005 Writ L.R. 740 (K.M.Vijayan, Senior Advocate, etc. v. State of Tamil Nadu and another). Following the same, the writ petition is dismissed. No costs. Consequently, the connected miscellaneous petition is closed.
Sd/-
Asst.Registrar (J)
/true copy/
Sub Asst. Registrar
KM
To
1.The Secretary to Government,
Government of Tamil Nadu,
Home (Transport) Department,
Fort St.George, Chennai-600 009.
2.The Registering Authority-
cum- Regional Transport Officer,
Pollachi.
+1cc to Government Pleader sr.50607
W.P.No.38738 of 2004 and
W.P.M.P.No.46287 of 2004
mv(co)
ss(29/8/2017)
1 issue framed by the court
Whether Section 4(1-A)(a) of the Tamil Nadu Motor Vehicles Taxation Act, 1974 as amended is ultra vires and violative of Article 14 of the Constitution of India amounting to a life tax.
Colour shows how this judgement treated each authority
K.M.Vijayan, Senior Advocate, etc. v. State of Tamil Nadu and anotherFollowed¶11
2005 Writ L.R. 740 (K.M.Vijayan, Senior Advocate, etc. v. State of Tamil Nadu and another)
4 provisions across 3 enactments
K.Sundara Mayilsamy
The State of Tamil Nadu, rep.by its Secretary, Home (Transport) Department, Fort St.George, Chennai-600 009
The Registering Authority- cum- Regional Transport Officer, Pollachi
T.S.Sivagnanam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
