The High Court of Madras dismissed a writ petition contesting the levy of entry tax on an imported vehicle. Relying on a Division Bench decision and Supreme Court precedent upholding entry tax on imported vehicles, the court held that importers are liable to pay the tax, dismissing the prayer for forbearance.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 17.06.2019
CORAM:
THE HONOURABLE MR.JUSTICE M.S.RAMESH
W.P.No.12664 of 2011
&
W.M.P.No.4696 of 2017 and
M.P.No.1 of 2011
Appaswamy Real Estates Ltd., Represented by its Group Finance Controller Mr.S.Prabakar 3, Mangesh Street, T.Nagar, Chennai – 600 017. ...Petitioner
Vs
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 Bentley Motor Car bearing Chassis No. SCBFE63W6CC071367, to be registered and assign new registration mark by the 3rd and 4th respondents.
For Petitioner : Mr.V.S.SriKrishnan For Respondents : Mr.A.Zakir Hussain,
: Mr.V.Haribabu, Additional Government Pleader
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. 2. In view of the same, the prayer sought for in the present writ petition cannot be considered. Hence, the writ petition stands dismissed. Consequently, connected miscellaneous petitions are closed. No costs. Sd/Assistant Registrar(CS VII) //True Copy// Sub Assistant Registrar vum To 1. The Secretary, The State of Tamilnadu, Home (Transport) Department, Fort St.George, Chennai - 600 009. 2. The Assistant Commissioner (CT), T.Nagar - South Assessment Circle, Chennai.
W.P.No.12664 of 2011 & W.M.P.No.4696 of 2017 and M.P.No.1 of 2011
BS(CO)
CS/25/07/2019
1 issue framed by the court
Whether the petitioner is liable to pay entry tax on an imported vehicle brought into Tamil Nadu.
Colour shows how this judgement treated each authority
Div. Bench in W.P.No.32710 of 2005, dated 29.01.2019Followed¶22
H.N. Chandrakantha v. State of KarnatakaReferred¶22
H.N. Chandrakantha v. State of Karnataka, AIR 1977 SC 141 · Who else cites this
2 provisions across 2 enactments
Appaswamy Real Estates Ltd.
The State of Tamilnadu
The Assistant Commissioner (CT)
The Regional Transport Officer
The Motor Vehicle Inspector
M.S.Ramesh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
