The High Court of Judicature at Madras dismissed a writ petition seeking to stop the collection of entry tax on imported motor vehicles, relying on a prior Division Bench ruling that importers are liable to pay such tax.
Writ petition dismissed; no costs.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 12.06.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S.RAMESH
W.P.No.10316 of 2012
and M.P.No.1 of 2012
M/s.Ocean Interiors Limited, MF-1, Industrial Estate, CIPET Hostel Road, Guindy,
Chennai - 600032. ...Petitioner
Vs 1. The State of Tamilnadu Represented by its Secretary, Home (Transport) Department, Fort St.George, Chennai - 600009.
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, forbearing the respondents and their subordinates from demanding or collecting entry tax on the petitioner's imported new Rolls Royce Ghost Motor Vehicle bearing Chasis Number SCA664LOOUH22605 and Engine Number 90440171 to be registered and assign new registration mark by the 3rd and 4th respondents.
For Petitioner : Mr.V.S.Sri Krishnan
For Respondents: Mr.A.Zakir Hussain, GA
for R1, R3 & R4
Mr.Haribabu, AGP
for R2
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.
1 issue framed by the court
Whether the prayer to forbear entry tax on imported motor vehicles can be considered in light of Supreme Court propositions.
Colour shows how this judgement treated each authority
State of Tamil Nadu and others v. Division BenchReferred¶21
W.P.No.32710 of 2005
1 provisions across 1 enactments
M/s Ocean Interiors Limited
State of Tamilnadu
Assistant Commissioner (CT), Guindy Assessment Circle
Regional Transport Officer, Chennai West
Motor Vehicle Inspector, Chennai West
M.S.Ramesh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
