Challenge to an Entry Tax demand notice became infructuous after the petitioner availed the Tamil Nadu settlement-of-arrears scheme, paying part and obtaining waiver of the balance; the writ petition was dismissed as not pursued.
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2024:MHC:3065
W.P.No.21260 of 2009
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 12.08.2024
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH and THE HONOURABLE MR. JUSTICE G.ARUL MURUGAN
W.P.No.21260 of 2009 & M.P.No.1 of 2009
M/s.Ganesh Motors represented by its Managing Partner G.Suresh Babu
... Petitioner
Vs
The Assistant Commissioner of Commercial Taxes, Office of the Commissioner of Commercial Taxes, Vellore (North), Vellore, Vellore District.
... Respondent
PRAYER: PETITION filed under Article 226 of the Constitution of India seeking issuance of Writ of Certiorari calling for the records of the respondent in his proceedings No.Va.Vi.No.4200386/0607 dated 27.07.2009, quash the same.
For Petitioner : Ms.Ramya Muralikumaran for M/s.McGan Law Firm
For Respondent : Mr.V.Prashanth Kiran Government Advocate
Page No.1/4
W.P.No.21260 of 2009
O R D E R
(Order of the Court was made by Dr.ANITA SUMANTH,J.)
The petitioner has challenged a notice of demand dated 27.07.2009 relating to Entry Tax under the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles in the Local Areas Act, 1990.
of Rs.81,218/- has been paid and as a result, the sum of Rs.7,30,964/- stood waived.
any further by the petitioner and the same is dismissed as infructuous. No costs. Connected Miscellaneous Petition is also dismissed.
(A.S.M.,J) (G.A.M.,J) 12.08.2024
Index:Yes/No Speaking order Neutral Citation: Yes sl
Page No.2/4
W.P.No.21260 of 2009
To
The Assistant Commissioner of Commercial Taxes, Office of the Commissioner of Commercial Taxes, Vellore (North), Vellore, Vellore District.
Dr.ANITA SUMANTH,J. AND
Page No.3/4
W.P.No.21260 of 2009
Mr.G.ARUL MURUGAN,J.
sl
W.P.No.21260 of 2009 & M.P.No.1 of 2009
12.08.2024
Page No.4/4
1 issue framed by the court
Whether the writ petition challenging an Entry Tax demand survives after the petitioner settled arrears under the Tamil Nadu Taxes (Settlement of Arrears) Act, 2023.
3 provisions across 3 enactments
M/s.Ganesh Motors represented by its Managing Partner G.Suresh Babu
The Assistant Commissioner of Commercial Taxes, Vellore (North)
Anita Sumanth
G.Arul Murugan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
