Dismissed¶25

Bay Forge Ltd. v. the State of Tamilnadu

Madras HC4 Feb 2025WP/11957/2008

Case brief

AI extract

What is this about?

Bay-Forge Ltd v State of Tamil Nadu and others; W.P.No.11957 of 2008; Neutral Citation 2025:MHC:327; High Court of Judicature at Madras; decision dated 04.02.2025; constitutional challenge to Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990; Articles 14, 19(1)(g), 301, 304(a) and (b); Jindal Stainless Steel Ltd v State of Haryana (2017) 12 SCC 1; writ petition dismissed as not pursued; six-week window for Revenue to conclude proceedings; no costs; connected M.P.No. 1 of 2008 closed.

What did the court decide?

Writ petition dismissed without adjudication of the vires challenge; Revenue permitted to continue and conclude proceedings, if initiated within time, within six weeks of receipt of a copy of the order, or not at all; no costs; connected miscellaneous petition (M.P.No. 1 of 2008) closed. ¶25

Bay Forge Ltd. Vs the State of Tamilnadu — Motor Accident Claims | Madras HC (2025)

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 are ultra vires Articles 14, 19(1)(g), 301 and 304(a) and (b) of the Constitution of India, and unenforceable and of no effect in so far as the petitioner is concerned.

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Court's answer

The validity of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 has already been upheld by this Court and confirmed thereafter by the Supreme Court in Jindal Stainless Steel Ltd v State of Haryana [(2017) 12 SCC 1].

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Ratio / Principle

Since the validity of the Act stands settled, the petitioner rightly does not pursue the writ petition any further, and the writ petition is dismissed.

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Key takeaways

The Revenue is permitted to continue the proceedings, if initiated within time, and to conclude them within six weeks from the date of receipt of a copy of the order, or not at all.ratio¶25

Detailed headnote1 paragraphs

Madras High Court (Dr. Justice Anita Sumanth, order dated 04.02.2025) dismissed W.P.No.11957 of 2008 filed by Bay-Forge Ltd. seeking a declaration that the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 is ultra vires Articles 14, 19(1)(g), 301 and 304(a) and (b) of the Constitution of India. The Court recorded that the validity of the Act had already been upheld by it and confirmed by the Supreme Court in Jindal Stainless Steel Ltd v State of Haryana [(2017) 12 SCC 1]; the petitioner accordingly did not pursue the petition. The Revenue was permitted to continue and conclude any proceedings initiated within time within six weeks of receipt of a copy of the order, or not at all. No costs; connected M.P.No. 1 of 2008 closed.

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2025:MHC:327

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W.P.No.11957 of 2008

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 04.02.2025

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CORAM :

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THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE C.KUMARAPPAN

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W.P.No. 11957 of 2008

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and M.P.No. 1 of 2008

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Bay-Forge Ltd., Rep. by its Company Secretary, Palayanoor (PO), Vedanthangal Road, Maduranthakam Taluk, Kanchipuram District, Tamil Nadu 603 308. .. Petitioner

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1.The State of Tamil Nadu Rep. by its Secretary, Commercial Taxes and Religious Endowments Department, Fort St.George,

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Chennai – 600 009.

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2.The Commercial Tax Officer, Alwarpet Assessment Circle, Chennai.

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3.The Regional Transport Officer, Chengalpattu. .. Respondents

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Prayer : Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of declaration to declare the provisions of the Tamil

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Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 as ultra vires Articles 14, 19(1)(g), 301 and 304 (a) and (b) of the Constitution of

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

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1/4

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W.P.No.11957 of 2008

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India and being unenforceable and of no effect in so far as the petitioner herein is concerned.

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For Petitioner : Mr.P.Rajkumar For Respondents : Mr.V.Prashanth Kiran Government Advocate

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

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The prayer of the petitioner is for a declaration challenging the vires of Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 (in short 'Act').

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The validity of the Act has been upheld by this Court and confirmed thereafter by the Hon'ble Supreme Court in the case of Jindal Stainless Steel Ltd v State of Haryana and ors[(2017) 12 SCC 1].

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With this, the petitioner rightly does not pursue this writ petition any further and recording the aforesaid this writ petition is dismissed. The Revenue is hence permitted to continue the proceedings, if initiated within time, and conclude the same within a period of six weeks from date of receipt of a copy of this order, or not at all. No costs. Connected miscellaneous petition is closed.

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[A.S.M., J] [C.K., J] 04.02.2025

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Index:Yes/No Neutral Citation:Yes ssm

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

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2/4

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W.P.No.11957 of 2008

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