Dismissed

Sabari Inn Pvt. Ltd. v. the State of Tamilnadu Rep.

Madras HC15 Sept 2021WP/21143/2004

Case brief

AI extract

What is this about?

This common order dismisses multiple writ petitions challenging the demand of Entry Tax on imported vehicles. The High Court held that the Supreme Court in State of Kerala vs. Fr.William Fernandez restored the statutory power to collect Entry Tax. Consequently, the Court directed respondents to serve demand notices and calculation sheets to recover the dues within a week, discharging all pending p

What did the court decide?

Respondents directed to issue calculation sheets/demand notices to petitioners within one week and recover the Entry Tax arrears. All writ petitions disposed of.

Sabari Inn Pvt. Ltd. Vs the State of Tamilnadu Rep. — Motor Accident Claims | Madras HC (2021)

¶1

IN THE HIGH COURT OF JUDICATURE AT MADRAS

¶2

Dated: 15.09.2021

¶3

CORAM:

¶4

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

¶5

W.P.Nos. 21143 of 2004, 11816, 19936, 22628, 22920 of 2005, 40373, 41004, 42131 of 2006, 19755, 26411, 26418, 31606 & 31607, 34176 of 2007, 28967, 29017 of 2008, 4614 of 2010 and 11352 of 2011 and W.M.P.Nos.25535 of 2004, 12912 & 12913, 21712, 24656 of 2005, M.P.Nos.1+1 & 2+2 of 2006 in WP Nos.41004 & 42131 of 2006, and 1+1 & 2+2 of 2007 in WP Nos.31606 & 31607 of 2007, 1 of 2007 in WP No.34176 of 2007, 1+1 of 2008 in WP Nos.28967 & 29017 of 2008, 1 of 2010 in WP No.4614 of 2010, 1 of 2011 in WP No.11352 of 2011

¶6

[Items Nos.1, 4, 5, 6, 7, 9, 10, 11, 12, 13, 14, 15, 16, 18, 19, 21 & 22]

¶7

SABARI INN PVT. LTD., 29, THIRUMALAI PILLAI ROAD, T.NAGAR, CHENNAI – 600 017. REP. BY ITS MANAGING DIRECTOR. ... PETITIONER IN W.P.No.21143 of 2004

¶8

TVL.WORLD PART HOTELS INDIA LIMITED N.38 RAMAN STREET T.NAGAR CHENNAI-17 REP.BY ITS AUTHORISED SIGNATORY MR.S.SRINIVASAN ... PETITIONER in WP No.11816 of 2005 M/S.ADAYAR GATE HOTEL LTD 132 TTK ROAD CHENNAI-18 REP.BY ITS COMPANY SECRETARY K.NARAYANAN ... PETITIONER in WP No.19936 of 2005 V.PRABHAKAR REDDY ... PETITIONER in WP No.22628 of 2005 KIRAN BHAU GHARAT ... PETITIONER in WP No.22920 of 2005 M/S. VAISHNOVI ENGINEERS 128 MADHAVARAM HIGH ROAD PERAMBUR CHENNAI -11 REP. BY ITS PROPRIETOR SHRI N. RAGAVA REDDY. ... PETITIONER in WP No.40373 of 2006

¶9

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

¶10

M/S. VAISHNOVI ENGINERS
128 MADAVARAM HIGH ROAD PERAM	BUR
CHENNAI 600 011
REP. BY ITS PROPREITOR
SHRI N.RAGAVA REDDY ...	PETITIONER in WP No.41004 of 2006
M/S SAS HOTELS AND ENTERPRISES	LTD
NO. 3 MANGESH STREET T.NAGAR
CHENANI 600 017
REP BY ITS MANAGIG DIRECTOR
SHRI RAVIAPPASAMY. ...	PETITIONER in WP No.42131 of 2006
T.CHITTY BABU ...	PETITIONER in WP No.19755 of 2007
MISHAM OSMAN ...	PETITIONER in WP No.26411 of 2007
DR.JEYAM KANNAN ...	PETITIONER in WP No.26418 of 2007
NATARAJAN NANDAGOPAL ...	PETITIONER in WP No.31606 of 2007
NATARAJAN NANDAGOPAL ...	PETITIONER in WP No.31607 of 2007
K.PADMANABAN ...	PETITIONER in WP No.34176 of 2007
S.S.MARKETING
REP. BY ITS PROPRIETOR
B.SHANMUGAM ...	PETITIONER in WP No.28967 of 2008
K.NARAYANAN ...	PETITIONER in WP No.29017 of 2008
M/S.PURUSHOTHAMAN HANDLING AGEN	CIES
51 KRISHNA DOSS ROAD
REP BY ITS MANAGING DIRECTOR
T.PURUSHOTHAMAN
OTTERI, CHENNAI 12. ...	PETITIONER in WP No.4614 of 2010
N.PALANISWAMY ...	PETITIONER in WP No.11352 of 2011

¶11

..Vs..

¶12

1 THE STATE OF TAMIL NADU, REP.BY ITS SECRETARY, COMMERCIAL TAXES DEPARTMENT, CHEPAUK, CHENNAI – 600 005.

¶13

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

¶14

2 THE PRINCIPAL COMMISSIONER AND COMMISSIONER OF COMMERCIAL TAXES, CHEPAUK, CHENNAI – 600 005. 3 THE REGISTERING AUTHORITY, REGIONAL TRANSPORT OFFICE, CHENNAI (WEST), CHENNAI. ... RESPONDENTS in WP No.21143 of 2004 1 THE STATE OF TAMILNADU, REP.BY ITS SECRETARY, COMMERCIAL TAXES, FORT ST.GEORGE CHENNAI-9 2 THE COMMERCIAL TAX OFFICER, GREAMS ROAD, CHENNAI-6 3 THE REGIONAL TRANSPORT OFFICER, CHENNAI WEST, CHENNAI-78.. ... RESPONDENT in WP No.11816 of 2005 1 THE STATE OF TAMILNADU, REP.BY THE SECRETARY, COMMERCIAL TAXES DEPARTMENT, CHEPAUK, CHENNAI-600 005 2 THE PRINCIPAL COMMISSIONER AND COMMISSIONER OF COMMERCIAL TAXES,

¶15

CHEPAUK CHENNAI-600 005 3 THE REGIONAL TRANSPORT OFFICER, TIRUVANMAYUR, CHENNAI-600 041 ... RESPONDENTS in WP No.19936 of 2005 1 THE STATE OF TAMILNADU, REP.BY ITS THE SECRETARY, COMMERCIAL TAXES DEPARTMENT, CHEPAUK, CHENNAI-600 005 2 THE PRINCIPAL COMMISSIONER AND COMMISSIONER OF COMMERCIAL TAXES,

¶16

CHEPAUK CHENNAI-600 005 3 THE REGISTERING AUTHORITY, THE REGIONAL TRANSPORT OFFICE, CHENNAI WEST, K.K.NAGAR, CHENNAI-600 078 ... RESPONDENTS in WP No.22628 of 2005

¶17

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

¶18

1	STATE OF TAMILNADU,
	REP.BY ITS SECRETARY TO GOVERNMENT, COMMERCIAL TAX DEPARTMENT, FORT ST. GEORGE, CHENNAI-600 009
2	THE COMMERCIAL TAX OFFICER, NO.46 GREAMS ROAD, CHENNAI-6
3	THE REGIONAL TRANSPORT OFFICER, (NORTH) CHENNAI ... RESPONDENT in WP No.22920 of 2005
1	THE STATE OF TAMIL NADU, REP. BY ITS SECRETARY, HOME (TRANSPORT) DEPARTMENT, FORT ST. GEORGE CHENNAI – 600 009.
2	THE COMMERCIAL TAX OFFICER, GREAMS ROAD, CHENNAI.
3	THE REGIONAL TRANSPORT OFFICER, CHENNAI NORTH, CHENNAI.
4	THE MOTOR VEHICLES INSPECTOR-GRADE - I REGIONAL TRANSPORT OFFICE (NORTH) CHENNAI. ... RESPONDENTS in WP No.40373 of 2006
1	THE STATE OF TAMILNADU, REP.BY ITS SECRETARY,
	HOME (TRANSPORT) DEPARTMENT FORT ST. GEORGE, CHENNAI 600 009.
2	THE COMMERCIAL TAX OFFICER, GREAMS ROAD, CHENNAI.
3	THE REGIONAL TRANSPORT OFFICER, CHENNAI NORTH, CHENNAI.
4	THE MOTOR VEHILES INSPECTOR GRADE 1 REGIONAL TRANSPORT OFFICE (NORTH) CHENNAI. ... RESPONDENTS in WP No.41004 of 2006
1	THE STATE OF TAMIL NADU, REP BY ITS SECRETARY,
	HOME (TRANSPORT) DEPARTMENT FORT ST GEROGE CHENNI 600 009.

¶19

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

¶20

2 THE COMMERCIAL TAX OFFICER,
GREAMS ROAD, CHENNAI.
3 THE REGIONAL TRANSPORT OFFICER, CHENNAI WEST, CHENNAI.
4 THE MOTOR VEHICLES INSPECTOR GRADE -I REGIONAL TRANSPORT OFFICE (WEST) CHENNAI. ... RESPONDENTS in WP No.42131 of 2006 and RESPONDENTS 1,2,4 IN WP No.19755 of 2007, 1^stand 2^ndRESPONDENTS IN WP No.26411 of 2007
3 THE REGIONAL TRANSPORT OFFICER, CHENNAI SOUTH, CHENNAI.
4 THE MOTOR VEHICLES INSPECTOR GRADE -I REGIONAL TRANSPORT OFFICE (SOUTH) CHENNAI ... RESPONDENTS 3 and 4 in WP No.19755 of 2007
3 THE REGIONAL TRANSPORT OFFICER, CENTRAL, CHENNAI ... 3^rdRESPONDENT IN WP No.26411 of 2007
4 THE MOTOR VEHICLES INSPECTOR, CENTRAL, CHENNAI. ... 4^thRESPONDENT IN WP No.26411 of 2007
1 THE STATE OF TAMIL NADU REP.BY ITS SECRETARY, HOME (TRANSPORT) DEPARTMENT, FORT ST.GEORGE, CHENNAI-9
2 THE COMMERCIAL TAX OFFICER, GREAMS ROAD, CHENNAI
3 THE REGIONAL TRANSPORT OFFICER, WEST, CHENNAI
4 THE MOTOR VEHICLES INSPECTOR, WEST, CHENNAI ... RESPONDENTS IN WP No.26418 of 2007 1 & 2 RESPONDENTS IN WP Nos.31606, 31607 & 34176 of 2007

¶21

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

¶22

3 THE REGIONAL TRANSPORT OFFICER, CENTRAL, AYYANAVARAM, CHENNAI 4 THE MOTOR VEHICLE INSPECTOR, UNIT TRIPLICANE, CHENNAI -5 . .. 3^rd & 4^th RESPONDENTS IN WP Nos.31606,31607 and 34176 of 2007 1 THE GOVERNMENT OF TAMILNADU, REP.BY ITS SECRETARY TO GOVERNMENT, COMMERCIAL TAXES DEPARTMENT, FORT. ST.GEORGE, CHENNAI – 600 009 2 THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, HARBOUR-1 CHENNAI – 600 001 3 THE REGIONAL TRANSPORT OFFICER, CHENNAI (SOUTH) CHENNAI – 600 041 ... RESPONDENTS IN WP Nos.28967 and 29017 of 2008 1 THE GOVERNMENT OF TAMILNADU, REP. BY ITS SECRETARY TO GOVERNMENT, COMMERCIAL TAXES DEPARTMENT, FORT ST. GEORGE, CHENNAI-600 009 2 THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, CENTRAL ENFORCEMENT WING, ENFORCEMENT-1 O/O. JOINT COMMISSIONER (CT) ROOM NO.26, 2^ND FLOOR, COMMERCIAL TAXES BUILDINGS GREAMS ROAD, CHENNAI-6 3 THE REGIONAL TRANSPORT OFFICER, CHENNAI (NORTH) CHENNAI – 600 039 ... RESPONDENTS IN WP No.4614 of 2010 1 THE STATE OF TAMILNADU REP. BY ITS SECRETARY HOME (TRANSPORT) DEPARTMENT FORT. ST. GEORGE, CHENNAI-600 009

¶23

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

¶24

2 THE ASSISTANT COMMISSIONER (CT) ALWARPET ASSESSMENT CIRCLE, CHENNAI

¶25

3 THE REGIONAL TRANSPORT OFFICER, CHENNAI SOUTH, TIRUVANMIYUR,

¶26

CHENNAI – 600 041

¶27

4 THE MOTOR VEHICLE INSPECTOR,

¶28

CHENNAI SOUTH,

¶29

TIRUVANMIYUR,

¶30

CHENNAI – 600 041

¶31

... RESPONDENTS IN WP No.11352 of 2011

¶32

Prayer in WP No.21143 of 2004:

¶33

Writ Petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus, directing the respondents and in particular the third respondent, their officers, subordinates etc., working under them to register the vehicle imported by the petitioner namely Mercedes Benz Model E220-CDI Sedan under EPCG Licence No.0430001037, imported from Germany to India bearing Chassis No.WDB2110062A393257 and Engine No.646961-30-115731 and handover the Registration Certificate to the petitioner without insisting upon or seeking to collect Entry Tax under the provisions of the “Tamilnadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990.”

¶34

Prayer in WP No.11816 of 2005:

¶35

Writ of mandamus, forbearing the respondnets from demanding or collecting entry tax on the petitioners imported Tayota car with chassis No.JTDBE30K X03014810 and Engine No.2AZ 1718025 to be registered as TN-09/AU 7777 with the third respondent

¶36

Prayer in WP No.19936 of 2005:

¶37

directing the respondents and or their subordinates to register the vehicle imported by the petitioners vide bill of entry No.806715 dated 18.5.2005 without collecting any entry tax under the provisions of the Tamilnadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990

¶38

Prayer in WP No.22628 of 2005:

¶39

directing the respondents and in particular the Third respondent, their officers, subordinates etc., working under them to register the vehicle imported by the petitioner namely BMW Car Model 530 D Limousine RHD, imported from Germany to India bearing Ch.No. WBANC72030 CR90818 and Eg.No. 33385940 and handover the registration certificate to the petitioner without

¶40

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

¶41

insisting upon or seeking to collect Entry Tax under the provisions of the Tamilnadu Tax on Entry of Motor Vehicles into local areas Act, 1990

¶42

Prayer in WP No.22920 of 2005:

¶43

directing the 3rd respondent to register the imported car viz. Toyota Land Cruiser, Ch.No.HDJ101-0002210 without demanding Entry Tax Clearance Certificate from the second respondent

¶44

Prayer in WP No.40373 of 2006:

¶45

Forbearing the respondents and their subordinates from demanding or collecting entry tax on the petitioners used HINO CARGO CRANE bearing chasis number FD175B14184 to be registered and assigned new registrtion mark by the third and fourth respondents.

¶46

Prayer in WP No.41004 of 2006:

¶47

forbearing the respondents and their subordinates from demanding or collecting entry tax on the petitioners used mitsubishi motor grader MG 3H bearing chassis number MG3H6175 to be registered and assisnged new registration mark by the third and fourth respondents

¶48

Prayer in WP No.42131 of 2006:

¶49

forbearing the respondents ad their suoreinates from demanding or colectng entry tax onthe petitones mercedes Benz S 350 L vehicle bering chassis number WDD221156 - 2A-067893 and Engine NUmber 27296530388762 to be registered and assigned new registration mark by the third and fourth respondents

¶50

Prayer in WP No.19755 of 2007:

¶51

forbearing the respondnets and their subordnates from demanding or collecting entry tax on the petitoners Audi motor vehicle bearing chassis number WAUZZ4L47D081560 to be registered and assigned new registrationmark by the third and fourth respondnets

¶52

Prayer in WP No.26411 of 2007:

¶53

forbearing the respondents and their subordinates from demanding or collecting entry tax on the petitioner used Honda Motor Cycle bearing chasis number #SC30-1004738 to be registered and assigned new registration mark by the 3rd and 4th respondents

¶54

Prayer in WP No.26418 of 2007:

¶55

forbearing the respondents and their subordinates from demanding or collecting entry tax on the Audi A4 2.0 Tdi bearing Chassis number WAUZB78EX7A205661 and engine number BRE 110860 to be registered and assigned new registration mark by the third and fourth respondents

¶56

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

¶57

Prayer in WP No.31606 of 2007:

¶58

Forbearing the respondents and their subordinates from demanding or collecting entry tax on the petitioner new Toyota Alphard V 3 OL 2 WD full option, bearing chassis No.MNH 10 - 0111539 of year 2007 model, to be registered and assigned new registration mark by the 3rd and 4th respondents.

¶59

Prayer in WP No.31607 of 2007:

¶60

Forbearing the respondents and their subordinates from demanding or collecting entry tax on the petitioner new Toyota Alphard V 3 OL 2 WD full option, bearing chassis No.MNH 10 - 0111497 of year 2007 model, to be registered and assigned new registration mark by the 3rd and 4th respondents.

¶61

Prayer in WP No.34176 of 2007:

¶62

forbearing the respondents and their subordinates from demanding or collecting entry tax on the petitioners TOYOTA LEXUS LS 460 Full option, bearing chassis No. JTHBL 46 FX 05041384 of year 2007 model, to be registered and assign new registration mark by the third and fourth respondents

¶63

Prayer in WP No.28967 of 2008:

¶64

forbearign the respondents herein or their men, agents, subordinates from demanding or collecting entry tax in respect of second hand vehicle HMV mobile crane 1987 model chassis NO. 4TW17C0454 to be registered with the 3rd respondent herein with new registration mark

¶65

Prayer in WP No.29017 of 2008:

¶66

forbearing respondents herein or their men, agents, subordinates from demanding or collecting Entry Tax in respect of second-hand used P & H Truck Crane, 1992 model, Chassis No. P & H 650 - 3222 J 15, to be registered with the 3rd respondent herein with new registration mark.

¶67

Prayer in WP No.4614 of 2010:

¶68

forbearing respondents herein or their men, agents, subordinates from demanding or collecting Entry Tax in respect of continuation of the registration of the Fork Lift vehicle, Mitsubishi make, vide BE No. 438417 chassis. No. 000FD150, Model FD150, Engine No.100623 imported from Malaysia by the petitioner, registered with the 3rd respondent bearing TN05 V 5902 dt 18.7.2007.

¶69

Prayer in WP No.11352 of 2011:

¶70

Forbearing the respondents and their subordinates from demanding or collecting entry tax ont eh petitioners imported new Toyotta Land Cruiser Motor Car bearing Chassis No.URJ202-4003073 to be registered and assign new registration mark by the 3rd and 4th respondents.

¶71

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

¶72

W.P.No.21143 of 2004:
For Petitioner	: Mrs.Pavithra
	for M/s.S.Rajasekar
For Respondents	: Mr.V.Veluchamy Government Advocate
W.P.No.11816 of 2005:
For Petitioner	: Mr.P.V.Sachidanandam
For Respondents	: Mr.V.Veluchamy Government Advocate
W.P.No.19936 of 2005:
For Petitioner	: Mr.P.V.Sudakar
For Respondents	: Mr.V.Nanmaran Government Advocate
W.P.No.22628 of 2005:
For Petitioner	: Mr.A.Babu
For Respondents	: Mr.V.Nanmaran Government Advocate
W.P.No.22920 of 2005:
For Petitioner	: Mr.D.Bennington for M/s.S.P.Meenakshisundaram
For Respondents	: Mr.V.Nanmaran Government Advocate
W.P.No.40373 of 2006:
For Petitioner	: Mr.V.Santharam for M/s.B.Satish Sundar
For Respondents	: Mr.V.Nanmaran Government Advocate
W.P.No.41004 of 2006:
For Petitioner	: Mr.V.Santharam for M/s.B.Satish Sundar
For Respondents	: Mr.V.Nanmaran Government Advocate

¶73

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

¶74

W.P.No.42131 of 2006:
For Petitioner	: Mr.V.Santharam for M/s.B.Satish Sundar
For Respondents	: Mr.V.Nanmaran Government Advocate
W.P.No.19755 of 2007:
For Petitioner	: Mr.V.Santharam for M/s.B.Satish Sundar
For Respondents	: Mr.V.Nanmaran Government Advocate
W.P.No.26411 of 2007:
For Petitioner	: Mr.V.Santharam for M/s.B.Satish Sundar
For Respondents	: Mr.V.Veluchamy Government Advocate
W.P.No.26418 of 2007:
For Petitioner	: Mr.V.Santharam for M/s.B.Satish Sundar
For Respondents	: Mr.V.Veluchamy Government Advocate
W.P.Nos.31606 & 31607 of	2007:
For Petitioner in both WPs.	: No Appearance
For Respondents in both WPs.	: Mr.V.Veluchamy Government Advocate
W.P.No.34176 of 2007:
For Petitioner	: Mr.A.M.Packianathan Easter
For Respondents	: Mr.V.Veluchamy Government Advocate

¶75

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

¶76

W.P.No.28967 of 2008: For Petitioner : Mr.N.Baskaran For Respondents : Mr.V.Veluchamy Government Advocate W.P.No.29017 of 2008: For Petitioner : Mr.N.Baskaran For Respondents : Mr.V.Veluchamy Government Advocate W.P.No.4614 of 2010: For Petitioner : Mr.N.Baskaran For Respondents : Mr.V.Veluchamy Government Advocate W.P.No.11352 of 2011: For Petitioner : No Appearance For Respondents : Mr.V.Veluchamy Government Advocate COMMON ORDER

¶77

All these Writ Petitions are filed to forbear the respondents from demanding and collecting entry tax on the vehicles purchased by the petitioners. The respective vehicles purchased by the petitioners in all these Writ Petitions were imported from other countries. They have contended that import duty to the Customs Department had already been paid. While taking the vehicle for registration, the Regional Transport Officers concerned, demanded entry tax and thus, the petitioners are constrained to move the present Writ Petitions.

¶78

The validity of provisions of the Entry Tax Act was challenged under the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 and the issue went up to the Hon'ble Supreme Court of India and the validity of the Act was upheld by the Courts.

¶79

The Hon'ble Supreme Court in clear terms held that the State is empowered to demand and collect Entry Tax in the case

¶80

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

¶81

of State of Kerala and others vs. Fr.William Fernandez reported in [2018] 57 GSTR 6 (SC). Thus, the issue raised in these Writ Petitions are no more res-integra and the petitioners are liable to pay Entry tax as demanded by the respondents. In some cases, interim orders were granted on condition to pay part amount of entry tax and in some cases, interim orders are granted without any such conditions. Therefore, the respondent/Commercial Tax Department, is duty bound to calculate the arrears of Entry tax to be paid by the respective petitioners and calculation sheet / demand notice is to be issued enabling such petitioners to pay the Entry Tax.

¶82

It is brought to the notice of this Court that even in respect of the writ petitions already dismissed by this Court, based on the judgment of the Hon'ble Supreme Court, the Commercial Tax Department issued a circular No. 20/2021 dated 01.09.2021. As per the circular, all the Assessing Officers are instructed to collect the outstanding Entry Tax in respect of the dismissed cases, immediately. The Joint Commissioner concerned are directed to monitor the work of collection of Entry Tax and send the compliance report in respect of their Division by 10^th of every month. In respect of cases, where the Entry tax is not realisable, the Joint Commissioner concerned should explore all possible legal ways to realise the Government dues and report compliance. The instructions issued are directed to be followed scrupulously.

¶83

Mr.V.S.Velavan, State Tax Officer / Investigation Wing, made a submission that pursuant to the consistent orders of this Court in the matter of recovery of Entry Tax, the department could able to collect more than a sum of Rs.5 Crores, as of now. However, in respect of the Writ Petitions already dismissed, the Entry tax dues are yet to be collected by the Department. Pursuant to the circular issued by the Commissioner, actions are taken to collect the arrears. This Court is of the considered opinion that a little effort in dealing with Entry tax issue, an amount more than Rs.5 Crores is collected in a short span of time. If the department is consistent in pursuing the collection of tax, then undoubtedly, the State will be in a position to collect substantial revenue dues in the interest of public at large. The efficiency level in the Department are to be improved only by consistent monitoring and functioning of the Executives. Consistent actions in the matter of collection of tax is of paramount importance. It is the duty mandated under the provisions of the Act and the failure amounts to dereliction of duty. Thus, the Executives are duty bound to ensure that the collections are made and disputes are to be pursued and settled at the earliest possible, in order to honor the Constitutional principles.

¶84

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

¶85

As far as the Writ petitions on hand are concerned, the petitioners had imported various kinds of vehicles from different Countries and they are liable to pay the Entry Tax under the provisions of the Act and, therefore, swift action is required as several years lapsed and already Revenue suffered loss for many years. Thus, any further delay would cause prejudice to the interest of the Revenue.

¶86

In view of the facts and circumstances, the following orders are passed:

¶87

(i) The respondents/Commercial Tax Department Officials are directed to issue calculation sheets/demand notices to all the petitioners and serve the same to the petitioners within a period of one week from the date of receipt of a copy of this order. On receipt of such notices, the petitioners are directed to pay the arrears of Entry Tax dues within a period of one week from the date of receipt of the notice from the Department.

¶88

(ii) In the event of failure on the part of the petitioners in settling the Entry Tax dues, then the respondents are directed to initiate immediate action for recovery of revenue dues by following the procedures as contemplated under the statute.

¶89

With these directions, all the Writ petitions stand disposed of. No costs. Consequently, connected miscellaneous petitions are closed.

¶90

Post the matter on 01.10.2021, for 'Reporting Compliance'.

¶91

Sd/-

¶92

Assistant Registrar(CS VIII)

¶93

Sub Assistant Registrar

¶94

PNS/ARS

¶95

¶96

1 THE SECRETARY, STATE OF TAMIL NADU, COMMERCIAL TAXES DEPARTMENT, CHEPAUK, CHENNAI – 600 005.

¶97

2 THE PRINCIPAL COMMISSIONER AND COMMISSIONER OF COMMERCIAL TAXES,

¶98

CHEPAUK, CHENNAI – 600 005.

¶99

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

¶100

3	THE REGISTERING AUTHORITY,
	REGIONAL TRANSPORT OFFICE, CHENNAI (WEST), CHENNAI.
4	THE COMMERCIAL TAX OFFICER, GREAMS ROAD, CHENNAI-6
5	THE REGIONAL TRANSPORT OFFICER, CHENNAI WEST, CHENNAI-78
6	THE REGIONAL TRANSPORT OFFICER, TIRUVANMAYUR, CHENNAI-600 041
7	THE REGIONAL TRANSPORT OFFICER, (NORTH) CHENNAI.
8	THE SECRETARY, STATE OF TAMIL NADU, HOME (TRANSPORT) DEPARTMENT,
	FORT ST. GEORGE, CHENNAI – 600 009.
9	THE MOTOR VEHICLES INSPECTOR-GRADE - I REGIONAL TRANSPORT OFFICE (NORTH) CHENNAI.
10	THE MOTOR VEHICLES INSPECTOR GRADE -I REGIONAL TRANSPORT OFFICE (WEST) CHENNAI.
11	THE REGIONAL TRANSPORT OFFICER, CENTRAL, CHENNAI
12	THE MOTOR VEHICLES INSPECTOR, CENTRAL, CHENNAI.
13	THE REGIONAL TRANSPORT OFFICER, SOUTH, CHENNAI.
14	THE MOTOR VEHICLE INSPECTOR, UNIT TRIPLICANE, CHENNAI -5
15	THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, HARBOUR-1, CHENNAI 600 001
16	THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, CENTRAL ENFORCEMENT WING, ENFORCEMENT-1 O/O. JOINT COMMISSIONER (CT)
	ROOM NO.26, 2^NDFLOOR,
	COMMERCIAL TAXES BUILDINGS, GREAMS ROAD, CHENNAI-6

¶101

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

¶102

17 THE MOTOR VEHICLES INSPECTOR GRADE -I REGIONAL TRANSPORT OFFICE (SOUTH) CHENNAI.

¶103

+1 cc to Special Government Pleader (Taxes) Sr.No.Nos.47660, 47658, 47659, 47652, 47653, 47654, 47655, 47630, 47631, 47627, 47628 and 47625/2021

¶104

W.P.Nos. 21143 of 2004, 11816, 19936, 22628, 22920 of 2005, 40373, 41004, 42131 of 2006, 19755, 26411, 26418, 31606 & 31607, 34176 of 2007, 28967, 29017 of 2008, 4614 of 2010 and 11352 of 2011

¶105

and

¶106

W.M.P.Nos.25535 of 2004, 12912 & 12913, 21712, 24656 of 2005, M.P.Nos.1+1 & 2+2 of 2006 in WP Nos.41004 & 42131 of 2006, and 1+1 & 2+2 of 2007 in WP Nos.31606 & 31607 of 2007, 1 of 2007 in WP No.34176 of 2007, 1+1 of 2008 in WP Nos.28967 &

¶107

29017 of 2008, 1 of 2010 in WP No.4614 of 2010, 1 of 2011 in WP No.11352 of 2011

¶108

RLD(CO) TE (21/09/2021)

¶109

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

Sabari Inn Pvt. Ltd. v. the State of Tamilnadu Rep.

Case brief

What is this about?

What did the court decide?

Sabari Inn Pvt. Ltd. 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

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

R.Saravanan Vs the State of Tamilnadu

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

Dr.Kamala Selvaraj Vs the State of Tamilnadu

Tvl.S.R.Thangamaligai Vs the State of Tamil Nadu Rep.by

M/s. Hotel Tripless (Pvt) Ltd. Vs The Commissioner