The High Court, Madras dismissed a writ petition challenging the Tamil Nadu Tax on Luxuries Act via Article 226, as counsel for the petitioner admitted the relief sought had become infructuous.
Writ petition dismissed as infructuous; 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.11933 of 2003
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 03.04.2024
CORAM
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE J.SATHYA NARAYANA PRASAD
W.P No.11933 of 2003
Andhra Social and Cultural Association rep.by its President Mr.Audiseshiah No.44, Vijayaraghavachari Road T.Nagar, Chennai - 600 017. .. Petitioner
-vs-
Prayer: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration declaring the provisions of the Tamil Nadu Tax on Luxuries in Hotel and Lodging Houses Act (Act VI of 1981) as Ultravires, unenforceable, inoperative and void so far as the petitioner Association is concerned.
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W.P No.11933 of 2003
For the Petitioner : Mr.G.Vijay Anand For the Respondents : Mr.C.Harshraj Additional Government Pleader (Taxes)
(Made by the Hon'ble Chief Justice)
We have heard Mr.G.Vijay Anand, learned counsel for the petitioner and Mr.C.Harshraj, learned Additional Government Pleader (Taxes) for the respondents.
(S.V.G., CJ.) (J.S.N.P., J.) 03.04.2024 Index : Yes/No Neutral Citation : Yes/No kst
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W.P No.11933 of 2003
To
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W.P No.11933 of 2003
THE HON'BLE CHIEF JUSTICE AND J.SATHYA NARAYANA PRASAD, J.
(kst)
W.P No.11933 of 2003
03.04.2024
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1 issue framed by the court
Whether the petition for declaring the Tamil Nadu Tax on Luxuries Act ultravires is maintainable in light of the statement by counsel that the relief is now infructuous.
2 provisions across 2 enactments
Andhra Social and Cultural Association
State of Tamil Nadu
The Commercial Tax Officer T.Nagar (East)
Sanjay V.Gangapurwala
J.Sathya Narayana Prasad
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
