Writ petitions challenging entry tax orders were allowed on the sole ground that no personal hearing was afforded to the petitioner, violating due process. The orders were quashed and remanded.
Writs allowed. Impugned orders quashed. Matter remitted to the respondent to issue a personal hearing notice and pass orders afresh.
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.
1 W.P.(MD)No.2351 OF 2011
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 25.01.2021
CORAM
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P.(MD)Nos.2351 to 2355 of 2011 and W.M.P.(MD)Nos.1,1,1,1 &1 of 2011
M/s.Sathya Bala Auto Power Bikes (Pvt.) Ltd., Rajapalayam. ... Petitioner in all petitions
Vs.
The Assistant Commissioner (C.T.)-II (F.A.C.), Rajapalayam.
... Respondent in all petitions
Prayer in W.P.(MD)No.2351 of 2011 : Writ petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the records of the respondent in his proceedings No.TNGST No.6062403/2000-2001 dated 30.11.2010 and quash the same and further direct the respondent not to proceed till the Hon'ble Supreme Court decide the legality of the levy of Entry Tax.
Prayer in W.P.(MD)No.2352 of 2011 : Writ petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the records of the respondent in his proceedings No.TNGST No.6062403/2001-2002 dated 30.11.2010 and quash the same and further direct the respondent not to proceed till the Hon'ble Supreme Court decide the legality of the levy of Entry Tax.
Prayer in W.P.(MD)No.2353 of 2011 : Writ petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the records of the respondent
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2 W.P.(MD)No.2351 OF 2011
in his proceedings No.TNGST No.6062403/2002-2003 dated 30.11.2010 and quash the same and further direct the respondent not to proceed till the Hon'ble Supreme Court decide the legality of the levy of Entry Tax.
Prayer in W.P.(MD)No.2354 of 2011 : Writ petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the records of the respondent in his proceedings No.TNGST No.6062403/2003-2004 dated 30.11.2010 and quash the same and further direct the respondent not to proceed till the Hon'ble Supreme Court decide the legality of the levy of Entry Tax.
Prayer in W.P.(MD)No.2355 of 2011 : Writ petition is filed under Article 226 of the Constitution of India, to issue a Writ of Certiorarified Mandamus, calling for the records of the respondent in his proceedings No.TNGST No.6062403/2004-2005 dated 30.11.2010 and quash the same and further direct the respondent not to proceed till the Hon'ble Supreme Court decide the legality of the levy of Entry Tax.
(in all W.Ps.) For Petitioner : Mr.B.Raveendran For Respondents : Mr.Dayalan, Government Advocate.
C O M M O N O R D E R
Heard the learned counsel appearing for the petitioner and the learned Government Advocate appearing for the respondent.
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3 W.P.(MD)No.2351 OF 2011
It is beyond dispute that the personal hearing was not afforded to the petitioner. Therefore, on this sole ground, the orders impugned in these writ petitions are quashed. The matter is remitted to the file of the respondent to pass orders afresh in accordance with law. The respondent will issue one more personal hearing notice and after hearing the petitioner, dispose of the matter.
// True Copy //
pmu
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:
The Assistant Commissioner (C.T.)-II (F.A.C.), Rajapalayam.
+1 CC to M/s.SPL GP ( SR-2207[F] dated 27/01/2021 )
MJ(CO) KK(03.02.2021) 3P 3C
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1 issue framed by the court
Whether the impugned orders passed without a personal hearing are liable to be quashed.
M/s.Sathya Bala Auto Power Bikes (Pvt.) Ltd.
The Assistant Commissioner (C.T.)-II (F.A.C.), Rajapalayam
G.R.Swaminathan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
