Court dismissed writ petitions challenging the levy of entry tax on imported vehicles, holding that the issue was already settled in a 2019 order relying on the Supreme Court in State of Kerala Vs. Fr. William Fernandez.
Writ of Mandamus directing registration of vehicles without Entry Tax was refused.
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.
Door No.1015,
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 15.04.2021
CORAM
THE HONOURABLE MRS.JUSTICE J.NISHA BANU
W.P.(MD)Nos.10649 & 10650 of 2008 and MP(MD) Nos.1,1 of 2008
M/s.Sindu Graanite, represented by its Proprietor, P.K.Selvaraj,S/o Kuppusamy, Aged about 50 years, Door No.1015, Trichy Main Road, Melur,Madurai District. Petitioner in both WPs Vs.
COMMON PRAYER: Writ Petitions filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, directing the third respondent to register the vehicles – Escorts Hydraulic Mobile Crane bearing Chassis numbers – 1377239917 & 1377239817 and engine numbers – S433 – A04937 & S433 – A04259, without insisting for payment of Entry Tax.
For Petiti oner : Mr.J.Barathan For Respondents : Mr.G.Arjunan Government Advocate (In both WPs)
C O M M O N O R D E R
These instant Writ Petitions have been filed on the ground that entry tax under the Tamil Nadu on entry of Motor Vehicles into Local Areas Act, 1990, is not attracted for imported vehicles.
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Door No.1015,
2 .This issue has already been settled by this Court by a detailed order, dated 29.01.2019 in the case of V.Krishnamurthy Vs.State of Tamil Nadu, passed in a batch of Writ Petitions in W.P. (MD) No.32710 of 2005 etc., In the said order, all the Writ Petitions were dismissed following the dictum laid down by the Honourable Supreme Court in the case of State of Kerala and others Vs.Fr.William Fernandez reported in 2017 SCC Online SC 1291.
3.Accordingly, these Writ Petitions are also dismissed. No costs. Consequently, connected Miscellaneous Petitions are closed.
Sd/-
Assistant Registrar (AE)
// True Copy //
/ /2021 Sub Assistant Registrar(CS )
vrn
Note:
In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned.
To
+1 CC to M/s.SPL GP ( SR-16021[F] dated 16/04/2021 )
Common Order made in W.P.(MD)Nos.10649 & 10650 of 2008 and MP(MD) Nos.1,1 of 2008
Dated 15.04.2021
PSP(12.05.2021) 2P 5C https://hcservices.ecourts.gov.in/hcservices/
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1 issue framed by the court
Whether entry tax under the Tamil Nadu Entry of Motor Vehicles into Local Areas Act, 1990 applies to imported vehicles.
Colour shows how this judgement treated each authority
V. Krishnamurthy Vs. State of Tamil NaduReferred¶17
V. Krishnamurthy Vs. State of Tamil Nadu
State of Kerala and others Vs. Fr. William FernandezDistinguished¶17
State of Kerala and others Vs. Fr. William Fernandez 2017 SCC Online SC 1291 · Who else cites this
2 provisions across 2 enactments
M/s. Sindu Graanite
State of Tamilnadu
Deputy Commercial Tax Officer
Regional Transport Officer
J. Nisha Banu
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
