Dismissed

Renault India Private Limited v. State of Tamil Nadu

Madras HC26 Aug 2020WP/23224/2016

Case brief

AI extract

What is this about?

The High Court of Judicature at Madras dismissed eight writ petitions filed against the State of Tamil Nadu and its departments. The petitions sought various writs declaring tax amendments and government orders ultra vires the Constitution. All petitions were dismissed as they were withdrawn by the petitioners.

What did the court decide?

All writ petitions dismissed as withdrawn.

Renault India Private Limited Vs State… — Constitutional and Fundamental Rights | Madras HC (2020)

¶1

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶2

DATED: 26.08.2020

¶3

CORAM :

¶4

THE HON'BLE MR.AMRESHWAR PRATAP SAHI, CHIEF JUSTICE

¶5

AND

¶6

THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY

¶7

W.P.Nos.23224, 23225, 23226, 23227, 26034, 26035, 26036 and 26037 of 2016

¶8

Renault India Private Limited Plot No.1 SIPCOT Industrial Estate Oragadam Extension Scheme Mattur Post Sriperumbudur-602 105.

¶9

... Petitioner in W.P.Nos.23224, 23225, 23226 and

¶10

23227 of 2016

¶11

¶12

1 State of Tamil Nadu Finance Department Government of Tamil Nadu

¶13

Secretariat Chennai-9 Rep. by its

¶14

Secretary.

¶15

2 State of Tamil Nadu

¶16

Industries Department Government of Tamil

¶17

Nadu Secretariat Chennai-9 Rep. by its

¶18

Secretary.

¶19

3 The Managing Director State Industrial Promotion Corporation of

¶20

Tamil Nadu 19-A Rukmini Lakshmipathy Road

¶21

Egmore Chennai-8.

¶22

4 The Assistant Commissioner(CT)

¶23

Oragadam Assessment Circle No.3/177

¶24

2nd Floor Bazaar Road Hajiyar Naghar

¶25

Padappai-601 301.

¶26

5 State of Tamil Nadu

¶27

Commercial Taxes Department

¶28

Government of Tamil Nadu Secretariat, Fort St. George Chennai 600 009 Rep. By Additional Chief Secretary

¶29

https://hcservices.ecourts.gov.in/hcservices/

¶30

(R-5 is impleaded as per order dated 15.02.2017 by HGRJ & ASMJ in WMP.Nos.3724, 3725/2017 in WP Nos. 23224, 23225/2016). .. Respondents in W.P.No.23224 & 23225/2016 1 State of Tamil Nadu Finance Department Government of Tamil Nadu Secretariat Chennai-9 Rep. by its Secretary. 2 State of Tamil Nadu Industries Department Government of Tamil Nadu Secretariat Chennai-9 Rep. by its Secretary. 3 The Managing Director State Industrial Promotion Corporation of Tamil Nadu 19-A Rukmini Lakshmipathy Road Egmore Chennai-8. 4 The Assistant Commissioner(CT) Oragadam Assessment Circle No.3/177 2nd Floor Bazaar Road Hajiyar Naghar Padappai-601 301. ... Respondents in W.P.Nos.23226 & 23227/2016 Nissan Motors India Pvt Ltd Rep by Sandip Neogi Chief Financial Officer P.No.1 SIPCOT Industrial Estate Oragadam Expansion Scheme Mattur Po Sriperumbudur Taluk-602112

¶31

..Petitioner in W.P.Nos.26034, 26035, 26036, 26037 of 2016

¶32

¶33

1 Government of Tamil Nadu Rep by the Secretary Commercial Taxes

¶34

Department Fort St. George Chennai-600009

¶35

2 Department of Finance of the State of Tamil Nadu Rep by its Secretary Secretariat Chennai-600 009

¶36

3 Department of Industries of the State of Tamil Nadu Rep by its Secretary Secretariat Chennai-600 009

¶37

https://hcservices.ecourts.gov.in/hcservices/

¶38

4 Commissioner of Commercial Taxes Chepauk Chennai-600 005

¶39

5 The Assistant Commissioner (CT) Oragadam Assessment Circle No.3/177 2nd Floor Bazaar Road Hajiyar Nagar Padappai- 601 301

¶40

.. Respondents in W.P.Nos. 26034,26035, 26036 and 26037 of 2016

¶41

W.P.No.23224 of 2016:

¶42

Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a Writ of Declaration, declaring the provisions of Sub-Section (21) to Section 19 of the Tamil Nadu Value Added Tax Act 2006 inserted by the Section 2 of the Tamil Nadu Value Added Tax (Amendment) Act 2016 and Sub-Section (2) of Section 1 to the Tamil Nadu Value Added Tax (Amendment) Act 2016 with retrospective effect from 1.1.2007 as ultra vires Article 14 19(1)(g) and 265 of the Constitution of India and contrary to provisions of Section 19 of the Tamil Nadu Value Added Tax Act 2006 in so far as the petitioner is concerned.

¶43

W.P.No.23225 of 2016

¶44

Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a Writ of Certiorari to call for the records of the second respondent and quash Paragraph 6(ii) of the Government Order bearing G.O.(Ms) No.53 dated 10.3.2015 issued by the second respondent.

¶45

W.P.No.23226 of 2016:

¶46

Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a Writ of Certiorari to call for the records of the Fourth Respondent and quash the notice bearing TIN: 33931664876/ 2013-14 dated 24.11.2015 issued by the fourth respondent.

¶47

W.P.No.23227 of 2016:

¶48

Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a Writ of Certiorari To call for the records of the Fourth Respondent and quash the notice bearing TIN: 33931664876/ 2015-16 dated 13.4.2016 issued by the fourth respondent.

¶49

https://hcservices.ecourts.gov.in/hcservices/

¶50

W.P.No.26034 of 2016:

¶51

Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a Writ of Declaration declaring Section 19(21) as inserted into the Tamil Nadu Value Added Tax Act 2007 by Act No.3 of 2016 as ultra vires the provisions of Articles 14 19 265 and Part XII of the Constitution of India.

¶52

W.P.No.26035 of 2016:

¶53

Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a Writ of Declaration declaring Clause 8(j) (vi) dated 02.03.2015 of G.O. 40 dated 02.03.2015 as ultra-vires.

¶54

W.P.No.26036 of 2016:

¶55

Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a Writ of Declaration declaring Clause 6(ii) of G.O. 53 dated 10.03.2015 as ultra vires the provisions of Section 19 of the Tamil Nadu Value Added Tax Act 2007.

¶56

W.P.No.26037 of 2017:

¶57

Writ Petition filed under Article 226 of the Constitution of India praying this Court to issue a Writ of Certiorari to call for records relating to the Notice in TIN.33201664744/201516 dated 13.04.2016 issued by the Respondent NO.5 quash the same.

¶58

For Petitioners : Mr.Sandeep Bagmar R.

¶59

For R1,R.2, R.4 and : Mr.Mohamed Safiq R.5 Spl.Govt.Pleader (Taxes) in W.Ps. 23224 to W.P.No.23227/2016

¶60

W.P.No.26034 TO 26037/2016:

¶61

For Petitioner : M/s. Krithika Jaganathan for all W.Ps

¶62

https://hcservices.ecourts.gov.in/hcservices/

¶63

For R1,R2,R4 and R5 : Mr. Mohamed Safiq Special Government Pleader(Taxes) in all W.Ps

¶64

For R3 : Mr.M. Ramesh Venkatachalapathy in all W.Ps COMMON ORDER (Order of the Court was made by The Hon'ble Chief Justice)

¶65

Learned counsel for the petitioners prays that he may be permitted to withdraw the writ petitions.

¶66

We have heard Mr.Mohamed Safiq, learned Special Government Pleader (Taxes), who has no objection to the same.

¶67

All the writ petitions stand dismissed as withdrawn. No

¶68

costs.

¶69

s/dAssistant Registrar(CS-III)

¶70

True Copy

¶71

Sub-Assistant Registrar

¶72

To 1 The Secretary, State of Tamil Nadu, Finance Department, Government of Tamil Nadu, Secretariat Chennai-9

¶73

2 The Secretary,State of Tamil Nadu Industries Department Government of Tamil Nadu Secretariat Chennai-9 3 The Managing Director State Industrial Promotion Corporation of Tamil Nadu 19-A Rukmini Lakshmipathy Road Egmore Chennai-8. 4 The Assistant Commissioner(CT) Oragadam Assessment Circle No.3/177 2nd Floor Bazaar Road Hajiyar Naghar Padappai-601 301.

¶74

https://hcservices.ecourts.gov.in/hcservices/

¶75

5 The Additional Chief Secretary, State of Tamil Nadu Commercial Taxes Department Government of Tamil Nadu Secretariat, Fort St. George Chennai 600 009

¶76