The High Court of Madras dismissed a writ petition challenging the requirement to pay entry tax before registering an imported Rolls Royce car. The court upheld the Supreme Court and its own Division Bench precedent that importers must pay entry tax.
Writ of Mandamus to register the vehicle without paying entry tax was denied; petition dismissed.
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: 13.06.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S.RAMESH
W.P.No.1007 of 2011 and
M.P.No.1 of 2011
Nelcast Limited,
159, T.T.K. Road,
Alwarpet, Chennai - 18. ...Petitioner
Vs
1. The State of Tamilnadu
Represented by its Secretary,
Commercial Tax Department,
Fort St.George,
Chennai - 600009.
2. Assistant Commissioner of
Commercial Taxes,
Mylapore Assessment Circle,
46, P.S.Kumarasamy Raja Salai,
Chennai - 28.
3. The Registering Authority-cum-
Regional Transport Officer,
Chennai-South,
Thiruvanmiyur, Chennai - 41. ...Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the 3rd respondent herein to register the petitioner's Rolls Royce Car bearing Chasis Number SCA664S05BUG15181 and Engine No.90224865 in the name of the petitioner without insisting upon payment of Entry tax.
For Petitioner : Mr.K.Hariharan
For Respondents: Mrs.Dhanamadhri, GA
for R1 & R2
Mrs.A.Sri Jayanthi, Spl. GP for R3
ORDER
The proposition of entry tax leviable on vehicles imported from abroad was subject to challenge in various writ petitions and has ultimately been upheld by the Hon'ble Supreme Court of India. Following the proposition, a Division Bench of this Court in a batch of writ petitions in W.P.No.32710 of 2005, etc., dated 29.01.2019, had also dismissed the Writ petitions holding that the importers are liable to pay entry tax on the vehicles imported from abroad and brought into the State of Tamil Nadu for use or for sale.
W.P.No.1007 of 2011 and M.P.No.1 of 2011
CSL/11.07.2019
2 issues framed by the court
Whether the petitioner can be registered for a vehicle imported from abroad without payment of entry tax.
Whether the levy of entry tax on imported vehicles remains applicable despite previous challenges.
Colour shows how this judgement treated each authority
W.P.No.32710 of 2005Followed¶15
Nelcast Limited
The State of Tamilnadu Represented by its Secretary, Commercial Tax Department, Fort St.George, Chennai - 600009
Assistant Commissioner of Commercial Taxes, Mylapore Assessment Circle, Chennai - 28
The Registering Authority-cum-Regional Transport Officer, Chennai-South, Thiruvanmiyur, Chennai - 41
M.S. Ramesh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
