Vs the State of T.N.
Case brief
What is this about?
A writ petition challenging a commercial tax demand was dismissed as the appropriate remedy was a regular appeal. The Court directed the petitioner to file an appeal before the Appellate Authority within six weeks, after which no objection to limitation would be raised.
What did the court decide?
Direction to file an appeal before the Appellate Authority within six weeks; writ petition disposed of.
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 12.11.2019
CORAM :
THE HON'BLE DR.JUSTICE VINEET KOTHARI AND THE HON'BLE MR.JUSTICE C.SARAVANAN
W.P.No.4651 of 1999
B.Jayalakshmi .. Petitioner
-vs-
1. The State of Tamilnadu, rep. by its Secretary
to Government, Transport Department,
Fort St. George, Madras-9
2. The Commercial Tax Officer,
T.Nagar, North Assessment Circle,
46 Greenways Road, Madras 28
3. The Deputy Commercial Tax Officer,
T.Nagar North Assessment Circle,
46, Greenways Road, Madras-28. .. Respondents
Petition filed under Article 226 of the Constitution of
India praying for issue of Writ of Certiorarified Mandamus
to call for the entire records pertaining to the impugned
order in RC Ni.2786/97/A2 dt. 25.01.1999 served on
22.02.1999 on the file of the 2nd Respondent and quash the
same as illegal, arbitrary and without jurisdiction and
consequently forbear the Respondents from taking any
coersive steps contrary to Section 3 (1)(a) of the
Tamilnadu Tax on entry of motor vehicles into local areas
Act 1990 for my car No.TN 09 K 8563 and pass other suitable
orders in the interest of justice.
For Petitioner : No appearance For Respondents : Mrs.Dhanamadhi Government Advocate
Issues for consideration
3 issues framed by the court
Whether a writ petition challenging an order of demand for commercial tax should be allowed or if a regular appeal is the appropriate remedy.
Whether the Appellate Authority can condone the limitation period if a regular appeal is filed within six weeks.
Whether questions of fact regarding the imposition of entry tax are maintainable in a writ petition or require administrative appeal.
Parties & counsel
- petitioner
B. Jayalakshmi
- respondent
The State of Tamilnadu
- respondent
The Commercial Tax Officer
- respondent
The Deputy Commercial Tax Officer
Coram
Case details
As recorded by the court registry
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