This court dismissed a writ petition filed under Article 226 challenging the demand of entry tax on imported vehicles, declining to consider the prayer amidst controlling precedent upheld by the Supreme Court.
None. The prayer to direct respondents not to demand entry tax was dismissed.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 16.07.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S.RAMESH
W.P.No.17983 of 2010 and
M.P.No.1 of 2010
Ashwin Thomandram Suresh ...Petitioner
Vs
1. The State of Tamilnadu
Rep. by its Secretary to Government,
Commercial Tax Department,
Fort St.George,
Chennai - 9.
2. The Assistant Commissioner,
Kilpauk Assessment Circle - I,
Saurashtra Nagar,
Choolaimedu, Chennai - 600098.
3. The Regional Transport Officer,
Chennai Central, Ayanavaram,
Chennai - 600023. ... Respondents
Prayer:
Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the respondents not to demand entry tax on the passenger car Bentley Continental Fly with Chassis No.SCBBY53WAC064901, Engine No.BWR 025322, Saloon White Colour imported by the petitioner.
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.
Sd/-
Assistant Registrar(CS IV)
//True Copy//
Sub Assistant Registrar
hvk
To
1. The Secretary,
Commercial Tax Department,
Fort St.George,
Chennai - 9.
2. The Assistant Commissioner,
Kilpauk Assessment Circle - I,
Saurashtra Nagar,
Choolaimedu, Chennai - 600098.
3. The Regional Transport Officer,
Chennai Central, Ayanavaram,
Chennai – 600023.
+1cc to the Special Government Pleader, S.R.No.60888
+1cc to the Government Pleader, S.R.No.60683
W.P.No.17983 of 2010 and M.P.No.1 of 2010 SPD(CO) CS/12/09/2019
1 provisions across 1 enactments
Ashwin Thomandram Suresh
State of Tamilnadu
M.S. Ramesh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
