Petitioner paid entry tax for his vehicle. Court directed respondents to issue a receipt and disposed of the Writ Petition as no further adjudication is needed.
Respondents directed to issue receipt for tax paid; Writ Petition disposed of as no further adjudication needed.
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IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 06.09.2021
CORAM:
THE HON'BLE MR.JUSTICE S.M. SUBRAMANIAM
W.P.No.15863 of 2006
and
W.P.M.P. Nos. 15640 and 15641 of 2006
G. Selva Ganapathi ... Petitioner
Versus
1. The State of Tamilnadu, Rep. by its Secretary, Commercial Taxes Department,
Fort St. George,Chennai – 9.2. The Commercial Tax Officer,
Greams Road, Chennai – 6.3. The Regional Transport Officer, Chennai South,
Chennai – 41.4. The Motor Vehicles Inspector, Unit Office, Mandaveli, Chennai. ... Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution
of India praying to issue a Writ of Mandamus directing the
respondents 3 and 4 to register the petitioner's imported JCB 3-D
Loader Backhold model JCB 3-D Vehicle with Engine
No.LD58204U045137 without insisting payment of entry tax by the
respondents.
For Petitioner: Mr. S.Namasivayam
For Mr.Swarnam J. Rajagopalan
For Respondents : Mr.V.Veluchamy
Government Advocate.
Mr.L.Baskaran
Government Advocate (Crl.Side)
O R D E R
In compliance of the orders passed by this Court on
31.08.2021, the petitioner was produced before this Court in-
person by the Inspector of Police, E-2, Royapettah Police
Station, Chennai.
2. The learned counsel appearing on behalf of the
petitioner made a submission that the petitioner is ready to pay
Entry Tax in respect of the subject vehicle and accordingly, bank
Demand Draft bearing No.009029, dated 06.09.2021 for a sum of
Rs.41,657/- (Rupees Forty One Thousand Six Hundred and Fifty
Seven only) drawn in favour of the Assistant Commissioner (ST),
Royapettah Assessment Circle, Chennai has been handed over to one
Mr. Velavan, State Tax Officer (Investigation). A copy of the
demand draft dated 06.09.2021 is also produced before this Court,
which has been duly acknowledged by him. In view of that, the
respondents are directed to issue a proper receipt to the
petitioner in due course.
3. Taking into consideration of the fact that the Entry
Tax has already been paid, no further adjudication needs to be
undertaken. Accordingly, the Writ Petition stands disposed of.
Consequently, connected Miscellaneous Petitions are closed. No
costs.
Sd/-
Assistant Registrar(CCC)
//True Copy//
Sub Assistant Registrar
Sp/Maya
To
1. The Secretary,
Commercial Taxes Department,
Fort St. George,
Chennai – 9.
2. The Commercial Tax Officer,
Greams Road, Chennai – 6.
3. The Regional Transport Officer, Chennai South,
Chennai – 41.
4. The Motor Vehicles Inspector, Unit Office, Mandaveli,
Chennai.
+1cc to the Special Government Pleader(Taxes), S.R.No.45276
W.P.No.15863 of 2006
JP-II(CO)
SB(24/09/2021)
1 issue framed by the court
Whether the Writ Petition requiring registration of a vehicle without payment of entry tax needs further adjudication after the tax has been paid.
G. Selva Ganapathi
The State of Tamilnadu, Rep. by its Secretary, Commercial Taxes Department
The Commercial Tax Officer
The Regional Transport Officer, Chennai South
The Motor Vehicles Inspector, Unit Office, Mandaveli, Chennai
S.M. Subramaniam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court