The Madurai Bench of the Madras High Court dismissed writ petitions challenging an entry tax order on imported vehicles. The court relied on a prior order (V. Krishnamurthy) and the Supreme Court's decision in Fr. William Fernandez which settled the issue.
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.
W.P.(MD)Nos.12341 to 12343 of 2008
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 15.04.2021
CORAM
THE HONOURABLE MRS.JUSTICE J.NISHA BANU W.P.(MD)Nos.12341 to 12343 of 2008
and MP(MD) Nos.1,1 &1 of 2008
M/s.Sindu Granite, 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 all WPs Vs. 1.The State of Tamilnadu, Represented by its Secretary to Government, Department of Commercial Taxes and Religious Endowments, Fort St.George, Chennai – 600009.
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 – 1377240218, 1377240118 & 1377240318 and Engine Numbers S433-A06126, S433-A05839 & S433A06187 respectively without insisting for payment of Entry tax.
For Petiti oner : Mr.J.Barathan For Respondents : Mr.G.Arjunan Government Advocate (In all 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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W.P.(MD)Nos.12341 to 12343 of 2008
3.Accordingly, these Writ Petitions are also dismissed. No costs. Consequently, connected Miscellaneous Petitions are closed.
Sd/-
Assistant Registrar(Writs)
// 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.The Secretary to Government, Department of Commercial Taxes and Religious Endowments, Fort St.George, Chennai – 600009.
2.The Deputy Commercial Tax Officer, Melur, Madurai District.
3.The Regional Transport Officer, Melur, Madurai District.
Common Order made in W.P.(MD)Nos.12341 to 12343 of 2008 and MP(MD) Nos.1,1 &1 of 2008 Dated 15.04.2021 SSS(CO) TR(26.04.2021) 2P 4C https://hcservices.ecourts.gov.in/hcservices/
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Colour shows how this judgement treated each authority
V. Krishnamurthy Vs. State of Tamil NaduReferred¶16
V. Krishnamurthy Vs. State of Tamil Nadu
State of Kerala and others Vs. Fr. William FernandezFollowed¶16
State of Kerala and others Vs. Fr. William Fernandez, 2017 SCC Online SC 1291 · Who else cites this
3 provisions across 3 enactments
M/s. Sindu Granite
State of Tamil Nadu
Deputy Commercial Tax Officer, Melur
Regional Transport Officer, Melur
J. Nisha Banu
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
