Single judge dismissed a writ petition where the petitioner sought to restrain the collection of entry tax on an imported Rolls Royce motor vehicle.
Prayer to forbear collection of entry tax on imported vehicle was dismissed.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 06.06.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S.RAMESH
W.P.No.9081 of 2015 and
M.P.No.1 of 2015
M/s.Radiance Media Pvt Ltd., Represented by its Authorized Signatory Mr.Varun Manian 480, Khivraj Complex II, Anna Salai, Nandanam, Chennai - 600035. ...Petitioner
Vs 1. The State of Tamilnadu Represented by The Secretary to Government, Commercial Tax Department, Fort St.George, Chennai - 9. 2. The Commercial Tax Officer, T.Nagar, Assessment Circle, Chennai. 3. The Regional Transport Officer, Chennai West, Chennai. 4. The Motor Vehicle Inspector, Chennai West, Chennai. ...Respondents
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 company's imported new Rolls Royce Motor Vehicle having Chasis Number SCA68104EUH23611 and Engine Number 90460604 vide Inbound Sale Invoice (Sale in the course of Import) number IBS-004/2014-15 dated 31.12.2014, to be registered and assign new registration mark by the 3rd and 4th respondents.
For Petitioner : Mr.U.Vishal Kumar
For Respondents : Mr.Haribabu, AGP for R1 and R2 : Mr.A.Zakir Hussain for R3 and R4
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.
+1 cc to the Special Govt. Pleader(Taxes), Advocate, S.R.No.46537 +1 cc to the Government Pleader, S.R.No.45394
W.P.No.9081 of 2015 and M.P.No.1 of 2015
MP(CO) SSM(03/07/2019)
M/s. Radiance Media Pvt. Ltd.
The State of Tamil Nadu
The Commercial Tax Officer
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
