Two writ petitions filed under Article 226 of the Constitution of India were listed for withdrawal. The Court permitted the withdrawal and dismissed the petitions as withdrawn.
Withdrawal of writ petitions allowed and petitions dismissed as withdrawn.
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.11505 & 11506 of 2016
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED 30.01.2024
CORAM
THE HON'BLE Mr. JUSTICE R. MAHADEVAN AND THE HON'BLE Mr. JUSTICE MOHAMMED SHAFFIQ
W.P.Nos.11505 & 11506 of 2016 AND W.M.P.No.9942 of 2016 in W.P.No.11505 of 2016
G.Kumar .. Petitioner in both WPs Vs. The Commercial Tax Officer (FAC) Mannargudi Assessment Circle Mannargudi Tiruvarur District .. Respondent in W.P.No.11505 of 2016 The State of Tamil Nadu rep. by the Secretary to Government Commercial Taxes Department Fort St. George Chennai 600 009 The Commercial Tax Officer (FAC) Mannargudi Assessment Circle Mannargudi Tiruvarur District .. Respondents in W.P.No.11506 of 2016 W.P.No.11505 of 2016 filed under Article 226 of the Constitution of
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India praying for issuance of a Writ of Certiorari calling for the records of the respondent in TIN No.33673861390/2012-2013 (Entry Tax) dated 22.12.2015 and quash the same as illegal, arbitrary and against the provisions of the Act.
W.P.No.11506 of 2016 filed under Article 226 of the Constitution of India praying for issuance of a Writ of Declaration to declare the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990, as ultra vires , Article 14, 19(1)(g), 301 and 304(a) and (b) of the Constitution of India and being non-compensatory in nature, in view of the recent finding rendered by the Division Bench of the High Court reported in 13 VST 390 following the law declared by the Supreme Court of India in the judgment reported in 145 STC 544 and therefore, unenforceable and of no effect insofar as the petitioner herein is concerned.
For Petitioner : Mr.K.Soundararajan in both WPs For Respondent/s : Mr.Haja Nazirudeen in both WPs Additional Advocate General Assisted by Mr.M.Venkateswaran Special Government Pleader
COMMON ORDER
(Order of the court was made by R. MAHADEVAN, J.)
Based on the letter dated 29.01.2024 filed by the learned counsel for the petitioner before the Registry, these writ petitions have been listed today under
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the caption “for withdrawal”.
the petitioner sought permission of this Court to withdraw these writ petitions.
He has also made an endorsement in the case bundle, to that effect.
withdrawn. No costs. Connected miscellaneous petition is closed.
[R.M.D, J.] [M.S.Q, J.] 30.01.2024
Neutral Citation : Yes/No gya
To 1.The Secretary to Government Commercial Taxes Department Fort St. George Chennai 600 009
2.The Commercial Tax Officer (FAC) Mannargudi Assessment Circle Mannargudi Tiruvarur District
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W.P.Nos.11505 & 11506 of 2016
R. MAHADEVAN, J. AND MOHAMMED SHAFFIQ, J.
gya
W.P.Nos.11505 & 11506 of 2016
30.01.2024
G.Kumar
The Commercial Tax Officer (FAC) Mannargudi
The State of Tamil Nadu
R. MAHADEVAN
MOHAMMED SHAFFIQ
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
