The High Court of Madras disposed of a writ petition challenging tax interception and collection by invoking the Tamil Nadu Tax on Entry of Motor Vehicles Act. Upon submission that entry tax arrears were already paid, the court declined further adjudication.
Writ petition disposed of; no order as to costs; no further adjudication required.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 23-08-2021
CORAM
THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM
WP No.14182 of 2012
R.Vasanti Ram Narayan
.. Petitioner
vs.
1.The State of Tamil Nadu, Represented by its Secretary to Government, Transport Department, Fort St. George, Chennai-600 009. 2.The Transport Commissioner, Transport Department, Chepauk, Chennai-600 005.
3.The Special Commissioner and Commissioner of Commercial Taxes, Chepauk, Chennai-600 005.
4.The Commissioner of Commercial Taxes, Government of Puducherry, Puducherry.
.. Respondents
Writ Petition is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Mandamus, directing the respondents, their men, agents or subordinates from intercepting the petitioner's BMW 520d car bearing Registration No.PY-01-BH-0101 and levying, demanding and collecting tax in any manner whatsoever by invoking the power under the provision of Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 (Act No.13 of 1990).
For Petitioner : Mr.Raghavan for
Mr.Joseph Justin for M/s.Sampathkumar and Associates.
For Respondents-1to3 : Mr.V.Nanmaran,
Government Advocate.
For Respondent-4 : No Appearance
O R D E R
The learned Government Advocate, appearing on behalf of the respondents 1 to 3, made a submission that the entry tax arrears due has already been paid by the petitioner.
2. In view of the submission of the learned Government Advocate for the respondents 1 to 3 that the petitioner has already paid the arrears of entry tax due, no further adjudication needs to be entertained in respect of the grounds raised in the present writ petition.
3. Accordingly, the writ petition stands disposed of. However, there shall be no order as to costs.
Sd/-
Assistant Registrar(CS VI)
//True Copy//
Sub Assistant Registrar
Svn
To
1.The Secretary to Government,
Transport Department,
Fort St. George, Chennai-600 009.
2.The Transport Commissioner,
Transport Department, Chepauk,
Chennai-600 005.
Chennai-600 005.
4.The Commissioner of Commercial Taxes, Government of Puducherry, Puducherry.
+1cc to Mr.Sampathkumar , Advocate, S.R.No.42150
+1cc to the Special Government Pleader, S.R.No.42520
WP 14182 of 2012
PCH(CO) PM/13/09/2021
1 issue framed by the court
Whether to issue a writ of mandamus directing cessation of tax interception and recovery under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990.
2 provisions across 2 enactments
R. Vasanti Ram Narayan
State of Tamil Nadu
The Transport Commissioner
The Special Commissioner and Commissioner of Commercial Taxes
The Commissioner of Commercial Taxes, Government of Puducherry
S.M. Subramaniam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
