Disposed

M/S.Steril Gene Life Sciences v. the State of Tamilnadu

Madras HC14 Aug 2024WP/32873/2012

Case brief

AI extract

What is this about?

The High Court vacated interim protection granted in a 2012 writ petition seeking to prevent tax authorities from intercepting a vehicle and levying tax under the Tamil Nadu Tax on Entry of Motor Vehicles Act. The Court held that no mandamus can issue to stop authorities from acting under a valid enactment and disposed of the petition, allowing respondents to proceed with proceedings.

What the court decided

AI extract

M/S.Steril Gene Life Sciences Vs the State of Tamilnadu — Motor Accident Claims | Madras HC (2024)

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2024:MHC:3093

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W.P.No.32873 of 2012

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 14.08.2024

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CORAM :

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THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN

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W.P.No.32873 of 2012 and M.P.No.1 of 2012

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M/s.Steril-Gene Life Sciences (P) Ltd., Rep. by its Managing Director, Mr.A.M.Sulaiman, Office at : No.15, Gopalakrishna Road, T.Nagar, Chennai – 600 017. Factory at : No.45, Main Road, Mangalam Village, Villianur Commune, Puducherry – 605 110.

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.. Petitioner

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1.The State of Tamil Nadu Rep. by its Secretary to Government, Transport Department, Fort St.George, Chennai – 600 009.

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2.The Transport Commissioner, Transport Department, Chepauk, Chennai – 600 005.

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3.The Special Commissioner and Commissioner of Commercial Taxes, Chepauk, Chennai – 600 005.

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4.The Commissioner of Commercial Taxes, Government of Puducherry, Puducherry.

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.. Respondents

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Prayer : Petition filed under Article 226 of the Constitution of India praying to issue a writ of mandamus forbearing the respondents, their men, agents or subordinates from intercepting the petitioner's car bearing Registration No. PY 01 BA 9335 – Toyota Innova VX and levying, demanding and collecting tax in any matter whatsoever by invoking the

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https://www.mhc.tn.gov.in/judis

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1/4

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W.P.No.32873 of 2012

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power under the provisions of Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 (Act No.13 of 1990).

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For Petitioner : Mr.Ramesh Venkatachalapathy For Respondents : Mr.V.Prashanth Kiran Government Advocate

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ORDER

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(Order of the Court was made by Dr.ANITA SUMANTH.,J)

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The petitioner seeks a mandamus forbearing respondents from intercepting petitioner's vehicle bearing Registration No. PY 01 BA 9335 – Toyota Innova VX and demanding tax under the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 (in short, 'Act').

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No counter has been filed in the matter thus far and seeing as the matter is of the year 2012, we are not inclined to grant any time at this juncture. Both learned counsel are unaware as to whether any proceedings have transpired pending this writ petition for the last twelve years.

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Be that as it may, we are, in any event, of the considered and categoric view that no mandamus can be issued forbearing the authorities from taking any action in accordance with the provisions of a valid enactment. Hence, the interim protection granted on 17.01.2013 stands vacated and the respondents are at liberty to continue with proceedings and conclude them in a manner known to law, expeditiously.

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