Single judge dismissed a writ petition for Certiorari challenging entry tax leviable on imported vehicles. The court held that the constitutional validity of the tax is settled by the Hon'ble Supreme Court, making the present challenge untenable.
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: 24.06.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S.RAMESH
W.P.No.25572 of 2001
Korumulla Nageswara Rao
Rep. by his Power of Attorney Agent
Sayyad Hussain Madar ...Petitioner
Vs
1. The State of Tamilnadu
Rep. by its Secretary to Government,
Commercial Tax Department,
Fort St.George,
Chennai - 9.
2. The Commercial Tax Officer,
No.46, Greams Road,
Chennai - 600006.
3. The Registering Authority,
Chennai (Central),
Spur Tank Road,
Chetput, Chennai - 600031. ...Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records related to the proceedings dated 07.12.2001 Endt.N Dis No.101236/03/01 on the file of the 3rd respondents and quash the same.
For Petitioner : Mr.C.Kathiravan
For Respondents : Mrs.Dhanamadri, GA
for R1 & R2
No Appearance
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.
Sd/-
Assistant Registrar (CS-V)
//True Copy//
Sub Assistant Registrar
hvk
To
1. The Secretary to Government,
Commercial Tax Department,
Fort St.George, Chennai-9.
2. The Commercial Tax Officer,
No.46, Greams Road,
Chennai - 600006.
3. The Registering Authority,
Chennai (Central),
Spur Tank Road,
Chetput, Chennai - 600031.
+1 cc to the Special Government Pleader, S.R.No.52488
W.P.No.25572 of 2001 SPD(CO) SSM(25/07/2019).
1 issue framed by the court
Whether the writ petition seeking quashing of entry tax proceedings is maintainable given settled Supreme Court precedent.
Korumulla Nageswara Rao
The State of Tamilnadu
The Commercial Tax Officer
The Registering Authority
M.S. Ramesh
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
