The Court noted that the impugned Tamil Nadu General Sales Tax Act was not in force. Consequently, there was nothing left for adjudication, and the writ petition was disposed of 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.11268 of 2006
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 08.03.2024
CORAM :
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY
W.P.No.11268 of 2006
M/s. Victory Timber & Plywoods Rep. by A.P.M.Mammootty Managing Partner 263 & 264, Sydenhams Road Chennai 600 003.
.. Petitioner
Vs.
Respondents
Prayer: Petition filed under Article 226 of the Constitution of India seeking a writ of Declaration declaring that Section 21(3) of the Tamil Nadu General Sales Tax Act, 1959 and Rules 24(9) and 9(A) of the
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W.P.No.11268 of 2006
Tamil Nadu General Sales Tax Rules, 1959 as ultra vires the powers conferred on the 1st respondent under Entries 54 and 66 of List II of the Seventh Schedule to the Constitution of India and also violative of Articles 14 and 19(1)(g) of the Constitution of India.
For the Petitioner : Mr.C.Venkat Raman
For the Respondents : Mr.C.Harsharaj Additional Government Pleader
ORDER
(Made by the Hon'ble Chief Justice)
We have heard Mr.C.Venkat Raman, learned counsel for the petitioner and Mr.C.Harsharaj, learned Additional Government Pleader for the respondents.
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W.P.No.11268 of 2006
matter. The writ petition stands disposed of. There shall be no order as to costs. Consequently, W.P.M.P.No.12804 of 2006 is closed.
(S.V.G., CJ.) (D.B.C., J.) 08.03.2024 Index : Yes/No Neutral Citation : Yes/No
kpl
To
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W.P.No.11268 of 2006
THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J
(kpl)
W.P.No.11268 of 2006
08.03.2024
_________ Page 4 of 4_
1 issue framed by the court
Whether Section 21(3) of the Tamil Nadu General Sales Tax Act, 1959 and associated Rules are ultra vires or violative of Articles 14 and 19(1)(g) when the Act is not in force.
2 provisions across 2 enactments
M/s. Victory Timber & Plywoods Rep. by A.P.M.Mammootty Managing Partner
The State of Tamil Nadu Rep. by the Secretary to Government Commercial Taxes & Religious Endowments Department
The Commercial Tax Officer Vepery Assessment Circle
SANJAY V.GANGAPURWALA
D.BHARATHA CHAKRAVARTHY
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
