Dismissed

N.Mrinalini Reddy, v. The Assistant Commissioner

Madras HC9 Sept 2019WP/16922/2014

Case brief

AI extract

What is this about?

This order dismissed a writ petition seeking a declaration that the Tamil Nadu Tax on Entry of Goods Into Local Areas Tax Act, 2001 does not apply to imported vehicles. The Court relied on Supreme Court and High Court precedents to find the Act applicable.

What did the court decide?

Petitioner's prayer for exemption from entry tax and registration of the imported vehicle was dismissed.

N.Mrinalini Reddy, Vs The Assistant… — Pension and Retirement Benefits | Madras HC (2019)

¶1

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 09.09.2019 CORAM

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THE HONOURABLE Dr. JUSTICE ANITA SUMANTH W.P.No.16922 of 2014

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N.Mrinalini Reddy Rep by her power agent N.Mal Reddy

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...Petitioner

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Vs.

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1.The Assistant Commissioner of Commercial Taxes Egmore-II Assessment Circle Chennai-600006 2.The Registering Authority cum Regional Transport Officer, Chennai Central, Chennai 600023 ...Respondents

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Prayer:- Writ Petitions filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Mandamus, forbearing the 1^st respondent from demanding or collecting entry tax as demanded by them on the used Aston Martin Car bearing Engine No.4004430SVC Chassis No.: DB63375R thereby directing the 2^nd respondent to register the car and assign a registration mark for the vehicle.

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For Petitioner : Mr.K.Aparna Devi & Srenik S. Jain For Respondent : Mr.Mohd Shafiq Special Government Pleader(T) O R D E R

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The petitioner seeks a mandamus forbearing the 1^st respondent from demanding or collecting entry tax as demanded on a used Aston Martin car 1968 model, (in short 'vehicle in question'), and a direction to the registering authority to register the car and assign registration mark.

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Though styled as a mandamus, the petitioner has in effect sought a declaration to the effect that the Tamil Nadu Tax on Entry of Goods Into Local Areas Tax Act, 2001 would not apply in regard to the transaction of import of the vehicle in question.

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This issue has in fact been decided by the Supreme Court in the case of State of Kerala and Others Vs. Fr. William Fernandez and Others [17 SCC Online SC 1291], followed

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https://hcservices.ecourts.gov.in/hcservices/

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subsequently by a Division Bench of this Court in the case of V.Krishna Murthy & Others Vs. State of Tamil Nadu & others dated 29.01.2019 confirming the position that the provisions of the Tamil Nadu Tax on Entry of Goods Into Local Areas Tax Act, 2001 would apply in cases of vehicles imported into the State of Tamil Nadu.

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In the light of the same, there is no merit in the writ petition and the same is dismissed. No costs.

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Sd/-
Asst.Registrar (CS II )
/true copy/
Sub Asst. Registrar
ska
To
1.The Assistant Commissioner
of Commercial Taxes
Egmore-II Assessment Circle
Chennai-600006
2.The Registering Authority cum
Regional Transport Officer,
Chennai Central, Chennai 600023
+1 cc to the Special Government Pleader(Taxes) sr78090
+1 cc to Mr.P.Subba Reddy Advocate sr78030
W.P.No.16922 of 2014
pa(co)
aa21/10/2019

¶16

https://hcservices.ecourts.gov.in/hcservices/

N.Mrinalini Reddy, v. The Assistant Commissioner

Case brief

What is this about?

What did the court decide?

N.Mrinalini Reddy, v. The Assistant Commissioner

Case brief

What is this about?

What did the court decide?

What the court decided

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