Common order dismissing batched writ petitions where counsel submitted that entry tax was paid in entirety, thus no further adjudication was required.
no further adjudication required as entry tax paid; cases disposed of.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 03.09.2021
CORAM
THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM
W.P.Nos.37466 to 37472 of 2007
and
M.P.Nos.1, 1, 1, 1, 1, 1 & 1 of 2007
and
W.M.P.Nos.9334 to 9340 of 2018
W.P.No.37466 of 2007
M/s.Adyar Gate Hotel Ltd.,
No.132, T.T.K.Road,
Chennai – 600 018.
.. Petitioner in all cases
vs
1.The State of Tamil Nadu,
Rep.by the Special Commissioner &
Commissioner of Commercial Taxes,
Ezhilagam, Chepauk,
Chennai – 600 005.
2.The Regional Transport Officer,
Thiruvanmiyur,
Chennai – 600 041.
.. Respondents in all cases
Prayer: Writ Petition filed under Article 226 of the
Constitution of India praying to issue a Writ of Mandamus,
directing the second respondent to register under the Motor
Vehicles Act, 1988, the imported car being MERCEDES-BENZ TYPE
S500 SEDAN RHD bearing Chassis No.WDD 2211712A167334, Engine
No.27396130177308 TOYATO CAMRY Model: ACV40R-AEANKW bearing
ChassisNo.JTNBE40K903130551,EngineNo.2AZ2755166,(in
WP.No.37467/07), TOYOTA CAMRY Model ACV40R-AEANKW bearing Chassis
No. JTNBE40K903130825 Engine No. 2AZ2757298, (in WP.No.37468/07),
TOYOTA CAMRY Model ACV40R-AEANKW bearing Chassis No.
JTNBE40K103131404 Engine No. 2AZ2761260, (in WP.No.37469/07),
TOYOTA CAMRY Model ACV40R-AEANKW bearing Chassis No.
JTNBE40K003130194 Engine No. 2AZ2752682, (in WP.No.37470/07),
TOYOTA CAMRY Model ACV40R-AEANKW bearing Chassis No.
JTNBE40K603131320 Engine No. 2AZ2760738, (in WP.No.37471/07) and
TOYOTA CAMRY Model ACV40R-AEANKW bearing Chassis No.
JTNBE40K003131085 Engine No. 2AZ2759033 without insisting for a
'No Objection Certificate' from the first respondent department
for payment of Entry Tax.
For Petitioner: Mr.P.V.Sudhakar
For M/s.K.J.Chandran
[in all W.Ps]
For Respondents: Mr.V.Nanmaran
Government Advocate
[For R1 & R2]
[in all W.Ps]
COMMON ORDER
The learned counsel appearing on behalf of the petitioner
made a submission that the petitioners have already paid the
Entry Tax in entirety. Thus, no further adjudication is required.
2. Accordingly, these writ petitions stand disposed of.
No costs. Consequently, connected miscellaneous petitions are
closed.
Sd/-
Assistant Registrar(CS-IX)
//True Copy//
Sub Assistant Registrar
Kak
To
1.The Special Commissioner &
Commissioner of Commercial Taxes,
Ezhilagam, Chepauk,
Chennai – 600 005.
2.The Regional Transport Officer,
Thiruvanmiyur,
Chennai – 600 041.
+1cc to M/s.B.Raveendran, Advocate, S.R.No.44634+1cc to the Government Pleader (Taxes), S.R.No.44946W.P.Nos.37466 to 37472 of 2007
RSV(CO)
SB(23/09/2021)
M/s.Adyar Gate Hotel Ltd.
The State of Tamil Nadu
S.M.Subramaniam
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court