Writ petition challenging the proviso to Section 3(4)(b) of the Tamil Nadu Value Added Tax Act, 2006 introduced by Act 49 of 2008 as ultra vires was not adjudicated; the petitioner sought leave to withdraw and the Division Bench dismissed the petition as withdrawn with no order as to costs.
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.No.10085 of 2018
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 16.02.2024
CORAM :
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY
W.P.No.10085 of 2018
Sri Bagavathi Auto Parts Rep. by its Proprietor P.Asokan No.144, S1, Salem Road Namakkal, Namakkal District. .. Petitioner
Vs.
.. Respondents
Prayer: Petition filed under Article 226 of the Constitution of India seeking a writ of declaration, declaring that the proviso introduced by Tamil Nadu Value Added Tax (Second Amendment) Act, 2008 (Act 49 of 2008) with effect from 02.12.2008, to Section 3(4)(b) of the Tamil Nadu Value Added Tax Act, 2006 as ultra vires and contrary to SubSections 4(a) and 4(b) of Section 3 of the TANVAT Act, 2006 as being
Page 1 of 4
W.P.No.10085 of 2018
arbitrary, irrational and infringing the rights of the petitioner under Articles 14, 19(1)(g) of the Constitution of India.
For the Petitioner : Mr.J.Prasanna Kumar
For the Respondents : Mr.M.Venkateswaran Special Government Pleader (Tax)
ORDER
(Made by the Hon'ble Chief Justice) Note is placed for withdrawal of the present writ petition.
appearing virtually, seeks leave to withdraw the present petition.
dismissed as withdrawn. There shall be no order as to costs.
(S.V.G., CJ.) (D.B.C., J.) 16.02.2024 Index : Yes/No Neutral Citation : Yes/No
drm
Page 2 of 4
W.P.No.10085 of 2018
To
Page 3 of 4
W.P.No.10085 of 2018
THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J.
(drm)
W.P.No.10085 of 2018
16.02.2024
Page 4 of 4
Sri Bagavathi Auto Parts Rep. by its Proprietor P.Asokan
State of Tamil Nadu Rep. by the Secretary Commercial Taxes and Registration Department
The Deputy State Tax Officer Namakkal Town Circle
Sanjay V.Gangapurwala
D.Bharatha Chakravarthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
