This common order dismisses two writ petitions after recording that the petitioner had previously paid the disputed entry tax and therefore no longer wished to pursue the matter.
Both W.P. No. 2883 of 2020 and W.P. No.4525 of 2011 are dismissed as not pressed; connected miscellaneous petition is closed.
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.Nos.2883 of 2020 & 4525 of 2011
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 08.03.2023
CORAM :
The HONOURABLE DR.JUSTICE ANITA SUMANTH
W.P.Nos.2883 of 2020 & 4525 of 2011 W.M.P.No.3332 of 2020
W.P.No.2883 of 2020
M/s Grandhe Consruction Pvt Ltd., No.728/1, Fourth Street, Anna Nagar Western Extension, Chennai – 600 101. Rep by is Director, G.Sreeram.
.. Petitioner
vs
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W.P.Nos.2883 of 2020 & 4525 of 2011
W.P.No.4525 of 2021
M/s Grandhe Consruction Pvt Ltd., No.728/1, Fourth Street, Anna Nagar Western Extension, Chennai – 600 101. Rep by is Director, G.Sreeram.
.. Petitioner
vs
.. Respondents
Prayer in W.P.No.2883 of 2020: Petition filed under Article 226 of the Constitution of India praying to issue a writ of certiorarified mandamus to call for the records connected with the notice issued in TIN No.33901344744 dated 28.01.2020 passed by 2nd respondent and quash the same and consequently direct the 3rd respondents to register the petitioner's vehicle called Liugong Make CLG 418 Motor Grader bearing MC SR.No.P00425 – Engine Number 69193004 after paying the entry tax specified by the 2nd respondent.
Prayer in W.P.No.4525 of 2011: Petition filed under Article 226 of the Constitution of India praying to issue a writ of mandamus to call forbearing the respondents herein or their men, agents,
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W.P.Nos.2883 of 2020 & 4525 of 2011
subordinates from demanding or collecting Entry Tax in respect of the imported vehicle Liugong Make CLG 418 Motor Grader bearing MC SR.No.P00425 – Engine Number 69193004 to be registered with the 3rd respondent herein with new registration mark.
For Petitioner : Mr.S.Illamvaludhi (in W.P.No.2883 of 2020) No appearance (in W.P.No.4525 of 2011) For Respondents : Mr.Prashanth Kiran Government Advocate (Taxes)
COMMON ORDER
Mr.Ilamvazhuthi, learned counsel appearing for the petitioner in W.P.No.2883 of 2020 draws attention to an order passed by this Court in W.P.No.26205 of 2008. In that writ petition, the prayer for a writ forbearing the respondents from demanding or collecting Entry Tax in respect of imported vehicle Liugong make CLG 418 Motor Grader bearing MC SR No.P00425, Engine No.69193004. That writ petition was disposed, learned Judge, recording that the entry tax has been paid in full by the petitioner.
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W.P.Nos.2883 of 2020 & 4525 of 2011
this writ petition, and in light of the endorsement made, W.P.No.2883 of 2020 is dismissed as not pressed. No costs. Connected miscellaneous petition is closed.
in W.P.No.4525 of 2022 and since the issue in both writ petitions is the same as in W.P.No.2883 of 2020, W.P.No.4525 of 2011 is closed.
08.03.2023
Index:Yes/No Neutral Citation:Yes ssm To
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W.P.Nos.2883 of 2020 & 4525 of 2011
DR. ANITA SUMANTH,J.
ssm
W.P.Nos.2883 of 2020 & 4525 of 2011
08.03.2023
5/5
M/s Grandhe Consruction Pvt Ltd.
The Government of Tamil Nadu
Anita Sumanth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
