Writ petitions challenging a 1973 notification under the Central Sales Tax (Registration & Turnover) Rules were disposed of after counsel stated the impugned proceedings had been dropped and nothing survived.
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.6339 and 6340 of 2005
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 18.03.2024
CORAM :
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY
W.P.Nos.6339 and 6350 of 2005
M/s.V.Marimuthu, 7-A, Patel Road, Virudhunagar-626 001.
.. Petitioner in W.P.No.6339/2005
M/s/Sivamurugan 7 Bror., 7-A Patel Road, Virudhunagar-626 001. .. Petitioner in W.P.No.6340/2005
vs
1.Union of India, rep. by its Secretary, Ministry of Finance, Parliament House, New Delhi.
2.The State of Tamil Nadu, rep. by its Secretary, Department of Commercial Taxes, Fort St. George, Chennai-600 009.
.. Respondents in both WPs
___________ Page 1 of 4_
W.P.Nos.6339 and 6340 of 2005
Prayer : Petitions filed under Article 226 of the Constitution of India seeking issuance of a writ of declaration to declare the Notification in GSR No.519/(E) dated 13.12.1973 inserting proviso to Rule 12(5) of the Central Sales Tax (Registration & Turnover) Rules 1956 stipulating a single declaration in form F during a period of one month as inconsistent with section 6A of the Central Sales Tax Act, 1956 as Amended by Act 20 of 2022 clause 151 (Finance Act 2002) being ultra vires the provisions of the Constitution of India violating Article 269, 14, 19(1)(g) and 265 and consequently is only directory and not mandatory under the provisions of the Central Sales Tax Act, 1956.
For the Petitioner : Mr.V.Sundareswaran
For the Respondents : Mr.C.Harsharaj Addl. Govt. Pleader (T) for respondents 2 and 3
COMMON ORDER
(Order of the court was made by the Hon'ble Chief Justice)
Heard Mr.V.Sundareswaran, learned Counsel for the petitioners and Mr.C.Harsharaj, learned Additional Government Pleader (Taxes)
for respondents 2 and 3.
Page 2 of 4
W.P.Nos.6339 and 6340 of 2005
that the proceedings in GSR No.519/(E), dated 13.12.1973 have been dropped and nothing survives in the present writ petitions.
There shall be no order as to costs.
(S.V.G., CJ.) (D.B.C., J.) 18.03.2024 Index : Yes/No Neutral Citation : Yes/No bbr
To
1.The Secretary, Union of India, Ministry of Finance, Parliament House, New Delhi.
2.The Secretary, State of Tamil Nadu, Department of Commercial Taxes, Fort St. George, Chennai-600 009.
Page 3 of 4
W.P.Nos.6339 and 6340 of 2005
THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY,J.
bbr
W.P.Nos.6339 and 6340 of 2005
18.03.2024
___________ Page 4 of 4_
3 provisions across 3 enactments
M/s.V.Marimuthu
M/s/Sivamurugan 7 Bror.
Union of India, rep. by its Secretary, Ministry of Finance
The State of Tamil Nadu, rep. by its Secretary, Department of Commercial Taxes
The Commercial Tax Officer-II, Virudhunagar
Sanjay V.Gangapurwala
D.Bharatha Chakravarthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
Sanjay V.Gangapurwala and D.Bharatha Chakravarthy
Parties & counsel
