M/S. Sree Senniappa Gounder & v. the State of Tamil Nadu
Case brief
What is this about?
The petitioner challenged the levy of entry tax on lubricating oil purchased from outside Tamil Nadu. The Court held that as the matter was at the stage of a notice, an opportunity must be provided to the petitioner to place their case before the authorities. The writ petition was disposed of accordingly.
What the court decided
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 09-09-2021
CORAM
THE HONOURABLE MR. JUSTICE S.M.SUBRAMANIAM
WP No.34197 of 2005
M/s.Sree Senniappa Gounder and Sons, No.36, Selva Nilayam, Sradha Nagar, B.K.Pudur, Kuniyamuthur, Coimbatore. ..Petitioner vs.
- The State of Tamil Nadu, Represented by Secretary to Government, Commercial Taxes and Religious Endowment, Fort St. George, Chennai-600 009.
- The Deputy Commercial Tax Officer, Office of the Commercial Tax Officer, Peelamedu South Circle. ..Respondents
Writ Petition is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Declaration to declare that the levy of entry tax Item No.15 of the Entry Tax Act, 2001 on lubricating oil purchased by the petitioner from outside the State of Tamil Nadu is illegal and violative of the Constitution of India.
For Petitioner : Mr.N.Muralikumaran for M/s.McGan Law Firm
For Respondents : Mr.V.Veluchamy, Government Advocate.
Issues for consideration
1 issue framed by the court
Whether the High Court can adjudicate the disputed facts regarding the legality of the entry tax levy on lubricating oil in the writ petition at this stage.
Parties & counsel
- petitioner
M/s.Sree Senniappa Gounder and Sons
- respondent
The State of Tamil Nadu
- respondent
The Deputy Commercial Tax Officer
Coram
Case details
As recorded by the court registry
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