Disposition of a writ petition seeking a ban on entry tax collection for an imported Ferrari vehicle, dismissed by noting the Supreme Court's precedents affirming leviable entry tax on imported vehicles.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 30.04.2021
CORAM
THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM
W.P.No.13121 of 2017
and
W.M.P.No.14097 of 2017
M/s.Billroth Hospitals Limited, Represented by its Managing Director, Dr.Rajesh Jaganathan, 43, Lakshmi Talkies Road,
Shenoy Nagar, Chennai – 600 030 ...Petitioner vs
1.The State of Tamilnadu Represented by The Secretary to Government Commercial Tax Department Fort St.George, Chennai – 9.
2.The Assistant Commissioner, Commercial Tax, Kilpauk Assessment Circle, Chennai – 10.
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, forbearing the respondents and their subordinates from demanding or collecting entry tax on the petitioner company's imported new Ferrari 488 GTB Motor Vehicle having Chassis number ZFF79AMC000224786 and Engine number 348603 vide Invoice (High Sea Sale Basis) number VSIP72431 dated 27th January 2017, to be registered and assign new registration mark by the 3rd and 4th respondents.
For Petitioner : Mr.U.Visal Kumar
For Respondents : M/s.G.Dhanamadhiri
O R D E R
The proposition of entry tax leviable on vehicles imported from abroad was subject to challenge in various writ petitions and has ultimately been upheld by the Hon'ble Supreme Court of India. Following the proposition, a Division Bench of this Court in a batch of writ petitions in W.P.No.32710 of 2005 etc., dated 29.01.2019, had also dismissed the Writ petitions, holding that the importers are liable to pay entry tax on the vehicles imported from abroad and brought into the State of Tamil Nadu for use or for sale.
W.P.No.13121 of 2017
pp[co] srg 05/07/2021
1 issue framed by the court
Whether the petitioner can be relieved from payment of entry tax on imported high-value motor vehicles.
M/s.Billroth Hospitals Limited
The State of Tamilnadu
The Assistant Commissioner, Commercial Tax
The Regional Transport Officer
The Motor Vehicle Inspector
S.M.Subramaniam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
