The Division Bench dismissed a writ petition challenging the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 as unconstitutional, relying on its own earlier decision and the Supreme Court findings cited therein.
The Writ Petitions seeking declaration that the Act is ultra vires are dismissed.
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.
Writ Petition (MD).Nos.547 and 548 of 2012
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 07.11.2019 CORAM: THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM and THE HONOURABLE MRS.JUSTICE R.THARANI Writ Petition (MD).Nos.547 and 548 of 2012 and W.M.P(MD).Nos.1 and 1 of 2012
M/s.P.K.Mookanambalam & Co rep., by its Partner, Mr.K.Arumugasamy ... Petitioner in both petitions Vs.
1.The State of Tamil Nadu rep., by the Secretary to Government, Commercial Taxes Department, Fort St.George, Chennai-600 009.
2.The Assistant Commissioner (CT), Thallakulam Assessment Circle, C.T.Buildings, Dr.Thangaraj Salai, Madurai-625 020.
3.The Registering Authority, Regional Transport Officer, Madurai North, Madurai. ... Respondents in both petitions
Common Prayer : Writ Petitions are filed under Article 226 of the Constitution of India to issue a Writ of declaration, to declare the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 as ultra vires Articles 14, 19(1)(g), 301 and 304(a) and (b) of the Constitution of India and being non compensatory in nature, in view of the recent finding rendered by the Division Bench of this Court reported in 13 VST 390 following the law declared by the Supreme Court of India in the judgment reported in 145 STC 544.
in both petitions
For Petitioner : Mr.K.Kumaravel in both WPs For Respondents : Mr.A.K.Baskarapandian in both WPs (for R1 & R2) Special Government Pleader
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Writ Petition (MD).Nos.547 and 548 of 2012
COMMON ORDER
(Order of the Court was made by T.S.SIVAGNANAM,J .)
The petitioner seeks for a Writ of Declaration to declare the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 as ultra vires Articles 14, 19(1)(g), 301 and 304(a) and (b) of the Constitution of India and being noncompensatory in nature.
2.An Identical issue was considered by a Hon'ble Division Bench of this Court in the case of V.Krishnamurthy Vs., The State of Tamil Nadu in W.PNos.32710 of 2005 etc., batch and those writ petitions were dismissed by a common order, dated 29.01.2019.
3.By following the said decision, these Writ Petitions are dismissed. No costs. Consequently, connected Miscellaneous Petitions are closed.
Sd/-
Assistant Registrar (CS-II)
// True Copy //
Sub Assistant Registrar(CS)
rmk To
1.The Secretary to Government, Commercial Taxes Department, Fort St.George, Chennai-600 009.
2.The Assistant Commissioner (CT), Thallakulam Assessment Circle, C.T.Buildings, Dr.Thangaraj Salai, Madurai-625 020. 3.The Registering Authority, Regional Transport Officer, Madurai North, Madurai. Writ Petition (MD).Nos.547 and 548 of 2012 07.11.2019
VB(29.11.2019) 2P 4C
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1 issue framed by the court
Whether the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 is ultra vires Articles 14, 19(1)(g), 301 and 304 of the Constitution.
Colour shows how this judgement treated each authority
V.Krishnamurthy Vs. The State of Tamil NaduFollowed¶16
V.Krishnamurthy Vs., The State of Tamil Nadu, W.PNos.32710 of 2005 etc., batch
13 VST 390Referred¶7
145 STC 544Referred¶7
M/s.P.K.Mookanambalam & Co
The State of Tamil Nadu
T.S.SIVAGNANAM
R.THARANI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
