Dismissed¶26

M/S.Kawaralal & Co., v. State of Tamilnadu

Madras HC24 Apr 2025WP/13621/2014

Case brief

AI extract

What is this about?

Neutral citation 2025:MHC:1069. Kawarlal & Co. v. State of Tamil Nadu; W.P.No.13621 of 2014; Madras High Court; decision 24.04.2025; writ of declaration under Article 226 challenging proviso to clause (v) to sub-section (2) of Sec. 19, Tamil Nadu Value Added Tax Act, 2006; TN Act No. 28 of 2013; G.O.Ms.No. 139 dated 08.11.2013; Article 301; dismissed as infructuous on counsel's endorsement that nothing survives; no costs; connected M.P.No. 1 of 2014 closed; no findings on constitutionality.

What did the court decide?

Recording the endorsement of learned counsel for the petitioner that nothing survives in the writ petition, the Court dismissed the writ petition as infructuous, with no costs, and closed the connected miscellaneous petition. The constitutional question raised in the prayer was not adjudicated. ¶26

M/S.Kawaralal & Co., Vs State of Tamilnadu — Writ and Judicial Review | Madras HC (2025)

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2025:MHC:1069

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W.P.No.13621 of 2014

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 24.04.2025

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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. 13621 of 2014

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and M.P.No. 1 of 2014

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M/s. Kawarlal & Co., No.27, Raghunayakulu Street, Chennai – 600 003. By its Proprietor K.Ramlal Jain

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.. Petitioner

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1.State of Tamil Nadu

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Rep. by its Principal Secretary to Government, Commercial Taxes and Registration (B1), Fort St.George,

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Secretariat, Chennai – 600 009.

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2.The Assistant Commissioner (CT), Park Town 1 Assessment Circle, Chennai – 600 001.

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.. Respondents

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Prayer : Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of declaration declaring the proviso to clause (v) to sub section (2) of Sec. 19 of the Tamil Nadu Value Added Tax Act, 2006, inserted by TN Act No. 28 of 2013 w.e.f 11.11.2013 under G.O.Ms.No. 139, dated 08.11.2013, Commercial Taxes and Registration (B1) as unconstitutional, ultra vires, arbitrary and violative of Article 301 of the Constitution of India.

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1/2

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

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W.P.No.13621 of 2014

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DR. ANITA SUMANTH.,J. and C.KUMARAPPAN.,J.

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For Petitioner : Mr.S.Baskaran For Respondents : Ms.Amritha Dinakaran 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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Mr.S.Baskarn, learned counsel on record, makes an endorsement

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saying that nothing survives in this writ petition, recording which, this writ petition is dismissed as infructuous. No costs. Connected miscellaneous petition is closed.

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Index:Yes/No Neutral Citation:Yes ssm

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