The High Court dismissed the writ petition as infructuous because the petitioner's counsel successfully argued that the relief sought had become academic. No costs were awarded.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 05.03.2020
CORAM
THE HONOURABLE MR.JUSTICE R.MAHADEVAN
W.P.No.26093 of 2007 MP.Nos.1 & 2 of 2007
M/s.GTP Granites Ltd.,
Rep. by its Director
J.Jayasingh ... Petitioner
Vs.
1. The State of Tamil Nadu
Rep. by its Secretary to Government
Department of Commercial Taxes
& Religious Endowment
Fort St.George
Chennai – 600 009.
2. The Commercial Tax Officer,
Swarnapuri Assessment Circle,
Salem – 636 004. ... Respondents
Prayer:
Petition filed under Article 226 of the Constitution of India to issue a Writ of Declaration declaring Section 3(3) of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 in respect of Voltas Fortlift truck purchased by the petitioner from outside the State in so far as the petitioner is concerned.
For Petitioner : Mr.K.R.Krishnan
For Respondents : Mr.A.N.R.Prathap
Government Advocate (Taxes)
O R D E R
The learned counsel appearing for the petitioner submits that the relief sought for in this writ petition has become infructuous and hence the writ petition may be dismissed as infructuous.
2.Recording the submission made by the learned counsel appearing for the petitioner, this writ petition is dismissed as
infructuous. No costs. Consequently, connected miscellaneous petitions, if any, are closed.
Sd/-
Assistant Registrar
//True Copy//
Sub Assistant Registrar
pri
To
1. The Secretary to Government
Department of Commercial Taxes
& Religious Endowment
Fort St.George
Chennai – 600 009.
2. The Commercial Tax Officer,
Swarnapuri Assessment Circle,
Salem – 636 004.
+1cc to Special Government Pleader(Taxes),Sr.No.20378
W.P.No.26093 of 2007
RR(CO)
GS(31/07/2020)
M/s. GTP Granites Ltd.
The State of Tamil Nadu
The Commercial Tax Officer
R. Mahadevan
As recorded by the court registry
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