The Writ Petition challenging an order demanding entry tax under the Tamil Nadu Entry Tax Act was dismissed on the ground of disputed question of fact. The petitioner was granted liberty to file a statutory appeal within 30 days.
Writ Petition dismissed; liberty granted to file statutory appeal within 30 days.
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: 24.02.2020
CORAM:
THE HONOURABLE MR.JUSTICE C.SARAVANAN
W.P.No.10217 of 2016 and W.M.P.No.9069 of 2016
M/s.NRS Earth Movers, Represented by R.Singaravelu, Mailam Road, Kootteripattu, Tindivanam Taluk.
... Petitioner
Vs.
Commercial Tax Officer, (Addl), Tindivanam. ... Respondent
Prayer: Writ Petition is filed under Article 226 of the Constitution of India praying for the issuance of Writ of Certiorari, call for the records of the Respondent in order dated 14.08.2015 in TIN.33134724211/2012-13 and quash the same.
For Petitioner : No appearance
For Respondent : Mr.A.N.R.Jayaprathap Standing Counsel
No representation for the petitioner when the case was called. It is therefore taken up for final disposal.
2.The petitioner is aggrieved by the impugned order dated 14.08.2015 bearing reference No.TIN.33134724211/2012-13. By the impugned order, the petitioner has been called upon to pay Entry tax at 14.5% which had escaped payment of tax and penalty there on.
3.It is the contention of the petitioner that what is sought to be taxed is not a motor vehicle with the meaning of Motor Vehicles Act, 1988 and therefore there is no basis on which tax can be demanded under Section 3 of the Tamilnadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990.
4.It appears that the petitioner was issued with a notice. However, the petitioner failed to file any reply which was culminated in the impugned order of the respondent. https://hcservices.ecourts.gov.in/hcservices/
6.The Writ Petition stands dismissed with the above observation. No cost. Consequently, connected Miscellaneous Petition is closed.
Sd/-
Assistant Registrar(CS-III)
//True copy//
Sub Assistant Registrar
jas
To
Commercial Tax Officer, (Addl), Tindivanam.
+1cc to Mr.Adithya Reddy, Advocate SR.No.15426
+1cc to Special Government Pleader(Taxes) SR.No.16403
W.P.No.10217 of 2016
and W.M.P.No.9069 of 2016
VSN II(CO) GMY(09/07/2020)
2 issues framed by the court
Whether the petitioner is entitled to relief by certiorari to quash the respondent's order demanding entry tax.
Whether the matter involves a disputed question of fact precluding civil court intervention.
2 provisions across 2 enactments
M/s. NRS Earth Movers
Commercial Tax Officer
C. Saravanan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
