Petitioner challenged certain provisions of the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 under Article 226. Court disposed of the petition as there were no further adjudications needed after petitioner paid arrears, leaving no question of law on merits.
No order as to costs; connected miscellaneous petition closed.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 12-08-2021 CORAM
THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM
WP No.14533 of 2006 And WPMP No.15324 of 2006
Tvl.Sri Ayyappa Engineering Works, Represented by its Managing Holder S.Ayyappan, 250, Marudha Konar Street, Velandipalayam, Coimbatore-25. ...Petitioner
vs.
Endowments Department,
Fort St. George, Chennai-9.
Writ Petition is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Declaration, declaring that Section 2(c), Section 2(g) and Section 3 of the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 along with Serial No.14 of the Schedule herein, as ultra vires Article 14, 19(1)(G), 269, 301 and 304(A) of Constitution of India and therefore, unenforceable and of no effect in so far as the petitioner is concerned.
For Petitioner : Mr.R.Senniappan For Respondents : Mr.V.Veluchamy, Government Advocate.
O R D E R
The learned Government Advocate, appearing on behalf of the respondent, made a submission that the petitioner has already paid the arrears of tax due, which is the subject matter of the present writ petition.
2. In view of the fact that the petitioner had already paid the arrears of 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. Consequently, connected miscellaneous petition is closed.
Sd/-
Assistant Registrar(CS VI)
//True Copy//
Sub Assistant Registrar
Svn
To
Chennai-9.
WP 14533 of 2006
RP(CO)
LS(01/09/2021)
2 provisions across 2 enactments
Tvl.Sri Ayyappa Engineering Works
The State of Tamil Nadu, Represented by the Secretary to Government, Commercial Taxes and Religious Endowments Department
The Deputy Commercial Tax Officer, Velandipalayam Assessment Circle
S. M. Subramaniam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
