Vs
Case brief
What is this about?
Petitioner challenged levy of entry tax on imported Jaguar car. Court held issue covered by coordinate bench decision V.Krishnamurthy dismissing petition and upholding tax on imported vehicles. Petition dismissed.
What did the court decide?
Entry tax on imported vehicles is leviable; petition dismissed.
What the court decided
A compact analysis
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 : 14.11.2019
CORAM:
THE HONOURABLE DR.JUSTICE VINEET KOTHARI
AND
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.9274 of 1998 PPN Power Generating Company Limited III Floor, Jhaver Plaza 1A, Nungambakkam High Road Chennai – 600 034. Rep. by its Managing Director Mr.S.Narayanan .. Petitioner Vs 1.Regional Transport Officer Regional Transport Office (Central) No.1, Chittibabu Street Spurtank Road, Chetpet Chennai – 600 031. 2.Commercial Tax Officer Valluvarkottam Assessment Circle Sire Mansion Model School Road Chennai – 600 006. .. Respondents
Writ Petition filed under Article 226 of the Constitution of India praying to issue of Writ of Prohibition, prohibiting the respondents from demanding and collecting entry tax for the car i.e., Jaguar Sovereign Car (1998 model) (bearing Engine No.9801280336 and Chassis No.SaJJHALD3CR 832611). For Petitioner : Mr.Rangarajan For Respondents: Ms.G.Dhana Madhiri, Special Government Pleader(Tax)
1
Issues for consideration
2 issues framed by the court
Whether the writ petition challenging the levy of entry tax on imported vehicles is maintainable in light of the judgment of the Co-ordinate Bench.
Whether imported vehicles entering Tamil Nadu are liable to entry tax under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990.
Parties & counsel
- petitioner
PPN Power Generating Company Limited
- respondent
Regional Transport Officer
- respondent
Commercial Tax Officer
Coram
Case details
As recorded by the court registry
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