Disposed

M/S. P.R.P. Expoorts v. the State of Tamilnadu Rep

Madras HC14 Sept 2021WP/13805/2007

Case brief

AI extract

What is this about?

This common order disposed of five writ petitions challenging the levy of entry tax and registration procedures under the Tamil Nadu Tax on Entry of Motor Vehicles Act, 1990, following the Supreme Court precedent in Jindal Stainless Steel.

What did the court decide?

Petitioners granted liberty to submit objections to competent authorities; all writ petitions and connected miscellaneous petitions disposed of.

M/S. P.R.P. Expoorts Vs the State of Tamilnadu Rep — Cheque Dishonour | Madras HC (2021)

¶1

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶2

DATED : 14.09.2021

¶3

CORAM

¶4

THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM

¶5

W.P.NOS.13805 OF 2007, 1398 & 21026 & 14225 OF 2008, 3031 OF 2009 AND M.P.NOS.1 OF 2007, 1 OF 2008, 1 OF 2009

¶6

M/s.P.R.P.Exports, Therekutheru Village, Melur Taluk, Madurai- 625 122. ..Petitioner in W.P.No.13805 of 2007

¶7

C.Ravindran, .. Petitioner in W.P.Nos.1398 & 14225 of 2008

¶8

Tamil Nadu Co-Operative Milk Producers Federation LTD., Represented by its General Manager,Aavin Illam, Madhavaram Milk Colony, Chennai- 600 051 ..Petitioner in W.P.No.21026 of 2008

¶9

M/s.Ishwarya Transport, Represented by its partner, P.Rajarajan, 40, Taylors Road, Kilpauk, Chennai- 600 010 ..Petitioner in W.P.No.3031of 2009 vs W.P.No.13805 of 2007: 1. The State of Tamil Nadu, Represented by the Secretary to Government, Commercial Taxes & Religious Endowments Department, Fort St. George, Chennai. 2. The Deputy Commercial Tax Officer, Melur. .. Respondents W.P.No.14225 of 2008: 1. The State of Tamil Nadu, Represented by the Secretary to Government,

¶10

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

¶11

Commercial Taxes & Religious Endowments Department, Fort St. George, Chennai. 2. The Administrative Assistant Commissioner, (CT) Chennai(central) Division, Greams Road, Chennai. 3. The Commercial Tax Officer, Kilpauk Assessment Circle, Chennai. 4. The Registering Authority, Regional Transport Officer, Chennai- Central, Chennai- 23. ... Respondents

¶12

W.P.No.1398 of 2008: 1. The State of Tamil Nadu, Represented by the Secretary to Government, Commercial Taxes & Religious Endowments Department, Fort St. George, Chennai. 2. The Administrative Assistant Commissioner, (CT) Chennai(central) Division, Greams Road, Chennai-600 006. 3. The Commercial Tax Officer, Kilpauk Assessment Circle, Chennai. 4. The Registering Authority, Regional Transport Officer, Chennai- Central, Chennai-23. ... Respondents

¶13

W.P.No.21026 of 2008: 1. The State of Tamil Nadu, Represented by the Secretary to Government, Commercial Taxes & Religious Endowments Department, Fort St. George, Chennai. 2. The Administrative Assistant Commissioner, (CT) Chennai(central) Division, Greams Road, Chennai-600 006.

¶14

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

¶15

3.	The Commercial Tax Officer, Manali Assessment Circle, Chennai.
4.	The Registering Authority, Regional Transport Officer, Thiruvallur, Thiruvallur. ... Respondents
W.P	.No. 3031 of 2009:
1.	The State of Tamil Nadu, Represented by the Secretary to Government, Commercial Taxes & Registration Department, Fort St. George, Chennai.
2.	The Administrative Deputy Commissioner, (CT) Chennai(central) Division, Greams Road, Chennai.
3.	The Assistant Commissioner,(CT) Kilpauk Assessment Circle, Chennai.
4.	The Registering Authority, Regional Transport Officer, Chennai- (Central), Chennai-23.
	... Respondents
Pra	yer in W.P.No.13805of 2007 :

¶16

Writ Petition is filed under Article 226 of the Constitution of India praying to issue a Writ of Declaration, declaring that Section 2(d), Section 2(g) and Section 3 of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990, in so far as it relates to Hydraulic Mobile Cranes, Loaders as ultra Article14, 19(1)(a), 19(1)(g), 301 and 304(a) and (b) of the Constitution of India and also not a 'compensatory or regulatory tax' in view of the law laid down by the Supreme Court in the case of Jindal stainless Steel & another v. State of Haryana and other reported in 145 STC 544 and therefore unenforceable and of no effect in so far as the petitioner herein is concerned.

¶17

Prayer in W.P.No. 14225 of 2008:

¶18

Writ Petition is filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the

¶19

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

¶20

fourth respondent to register under the Motor Vehicles Act the Vehicle (Motor Car) bearing Engine No. BPP 105955 and chassis No. WAU ZH 74F 98 No. 37745 without insisting upon production of a no objection certificate from the first respondent department in relation to payment of entry tax.

¶21

Prayer in W.P.No. 1398 of 2008:

¶22

Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorarified Mandamus calling for the records on the files of the 2^nd respondent in E.T.R.SI.No.129/2007/B1 dated 17.12.2007 and quash the same in so far as the levy of entrytax is concerned and further direct the fourth respondent to register under the Motor Vehicles Act the vehicle (Motor Car) bearing Engine No. DUG 029114 and chassis No. WAU ZZZ 4 L 17 DO 43557 without insisting upon production of “No objection Certificate”from the first respondent department in relation to payment of entry tax.

¶23

Prayer in W.P.No.21026 of 2008:

¶24

Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of a Writ of Mandamus, directing the fourth respondent to register under the Motor Vehicles Act the Vehicle purchased vide invoice No.903262369 dated 23.07.2008 without insisting upon production of “No Objection Certificate”from the first respondent department in relation to payment of entry tax.

¶25

Prayer in W.P.No.3031 of 2009:

¶26

Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of a Writ of Mandamus, directing the fourth respondent to register under the Motor Vehicles Act the vehicle Motor car bearing Engine No. CAG 112520 and chassis No. WAUZH88KX9A088242 without insisting upon production of “No objection Certificate”from the first respondent department in relation to payment of entry tax.

¶27

Mr.P.Rajavelu ..in W.P.No.21026 of 2008

¶28

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

¶29

For Respondents: Mr.V.Nanmaran

¶30

Government Advocate for R1 and R2 .. in W.P.No.13805 of 2007

¶31

Mr.V.Nanmaran

¶32

Government Advocate for R1 to R4 .. in W.P.No.1398 of 2008

¶33

Mr.V.Veluchamy Government Advocate

¶34

..in W.P.No.14225, 21026 of 2008 & 3031/2009

¶35

COMMON ORDER

¶36

The relief of declaration as such sought for in these present Writ Petitions were adjudicated and the Hon'ble Supreme Court of India settled the issues in the case of Jindal Stainless Steel & another vs. State of Haryana and others reported in 145 STC 544. Thus, the issues are no more resintegra.

¶37

However, the learned Counsels for the petitioners made a submission that the notices were issued and the petitioners have to submit their objections in respect of the some other issues relatable to the facts and circumstances. That being so, the petitioners are at liberty to approach the Competent Authorities for the purpose of submission of their objections, if any, with reference to the issues which are all to be considered independently by the Authorities competent.

¶38

With this liberty, these Writ Petitions stand disposed of. No costs. Consequently, all the connected Miscellaneous petitions are closed.

¶39

Sd/-

¶40

Assistant Registrar(CS VI)

¶41

//True Copy//

¶42

nti/pns

¶43

Sub Assistant Registrar

¶44

¶45

The Secretary to Government,

¶46

State of Tamil Nadu,

¶47

Fort St. George,

¶48

Commercial Taxes & Religious Endowments Department, Chennai.

¶49

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

¶50

2.	The Deputy Commercial Tax Officer, Melur.
3.	The Administrative Assistant Commissioner, (CT) Chennai(central) Division, Greams Road, Chennai 600 006.
4.	The Administrative Deputy Commissioner, (CT) Chennai(central) Division, Greams Road, Chennai.
5.	The Commercial Tax Officer, Kilpauk Assessment Circle, Chennai.
6.	The Registering Authority, Regional Transport Officer, Chennai- Central, Chennai- 23.
7.	The Commercial Tax Officer, Manali Assessment Circle, Chennai.
8.	The Registering Authority, Regional Transport Officer, Thiruvallur, Thiruvallur.
9.	The Assistant Commissioner (CT) Kilpauk Assessment Circle Chennai.
+1c S.R	c to the Special Government Pleader(Taxes), .No.46954,46993,46968,47001
+1c	c to Mr.B.Raveendran, Advocate, S.R.No.46555
W.P	.Nos.13805 of 2007, 1398 & 21026 & 14225 of 2008, 3031 of M.P.Nos.1 of 2007, 1 of 2008, 1 of	2009 and 2009
PM( PM/	CO) 07/10/2021

¶51

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

M/S. P.R.P. Expoorts v. the State of Tamilnadu Rep

Case brief

What is this about?

What did the court decide?

M/S. P.R.P. Expoorts v. the State of Tamilnadu Rep

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Thiru .v.Palanivelu Vs the Deputy Commercial Tax

M/S.Amman Crans Vs the Government of Tamilnadu

Vishnu Timbers Rep by Its Vs the Commrl Tax Officer-v

R.Saravanan Vs the State of Tamilnadu

M/S.K.P.N.Travels, Vs the State of Tamil Nadu

Philip T.Kovilakth Vs the State of Tamilnadu