A review petition seeking to revisit a writ appeal order declaring a 2004 tax-exemption notification void was declined after 13 years' delay. The bench noted any eligible tax benefit could be sought from the competent authority and disposed of the review.
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.
REV.APPL.No.91 of 2011 against WA.No.134 of 2009
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 22.07.2024
CORAM
THE HONOURABLE Mr.JUSTICE S.M.SUBRAMANIAM
AND
THE HONOURABLE Mr.JUSTICE C.KUMARAPPAN
REV.APPL.No.91 of 2011
against
WA.No.134 of 2009
The Pentecostal Mission A Religious & Charitable Institution Registered under the Societies Registration Act, Having its Registered Office at Roja Street, S.V.Nagar Post, Irumbuliyur, Chennai-600 063 Rep. by its Paster R.John Thomas.
... Petitioner Vs.
Rep. by Secretary to Government, Ministry of Shipping, Road Transport & Highways, Department of Road Transport & Highways, Transport Bhavan, No.1, Parliament Street, New Delhi-110 001.
1/4
REV.APPL.No.91 of 2011 against WA.No.134 of 2009
Chennai-600 009.
... Respondents
Review Application filed under Order 47 Rule 1 r/w Section 114 of CPC,
praying to review the order dated 24.01.2011 in WA.No.134 of 2009 to the effect that the impugned Notification dated 05.11.2004 bearing Ref.SO 1248[e] is void ab initio and non-est.
For Petitioner : Mr.K.Prem Kumar For Respondents : Mr.T.Chezhiyan AGP for R2 to R7 R1-No Appearance *****
O R D E R
[Order of the Court was delivered by S.M.SUBRAMANIAM, J. ]
The exemption from payment of tax, if any permissible under law is to be
claimed by way of an application by the petitioner. The Writ Appeal order
REV.APPL.No.91 of 2011 against WA.No.134 of 2009
sought to be reviewed in the present Review Petition was taken up before the Hon'ble Supreme Court of India in Special Leave to Appeal (Civil) No.8501 of 2011. The Apex Court disposed of the SLP on 08.04.2011 by granting liberty to the petitioner to raise the issue before the High Court by filing a Review Petition. Though the Review Petition was filed in the year 2011, it is taken up for hearing now after a lapse of 13 years. If at all the petitioner is eligible to avail any tax benefit under law, then they are at liberty to approach the competent Authority in the manner known to law. However, we are not inclined to entertain the Review Application.
[S.M.S., J.] [C.K., J.] 22.07.2024
kmi Index : Yes Speaking order : Yes/No Neutral Citation : Yes/No
REV.APPL.No.91 of 2011 against WA.No.134 of 2009
S.M.SUBRAMANIAM, J. and C.KUMARAPPAN, J.
kmi
To
REV.APPL.No.91 of 2011 against WA.No.134 of 2009
22.07.2024
2 provisions across 2 enactments
The Pentecostal Mission A Religious & Charitable Institution Registered under the Societies Registration Act
Union of India
State of Tamil Nadu
The Regional Transport Officer, (Central), Ayanavaram, Chennai
The Regional Transport Officer, Meenambakkam
The Motor Vehicle Inspector Unit Office, Tambaram
S.M.Subramaniam
C.Kumarappan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
