Dismissed¶36

R.Panneerselvam, v. the State, Rep by Secretary to

Madras HC24 Feb 2025WP/7052/2014

Case brief

AI extract

What is this about?

Madras High Court writ petitions dismissed for petitioner's non-appearance; challenge to Sec 1(2)(b) TNVAT (5th Amendment) Act 2013 and TASMAC/IMFS demand letter Pdl FL2/FL3/2013 dt.13.12.2013 left unadjudicated as issue covered by first Bench decision in M. Ravichandran (W.P.No 34099 of 2013 batch, dt. 29.04.2015), where retrospective demand was waived by Government Notification dt. 21.04.2015.

What did the court decide?

In light of the issue standing covered by the first Bench decision in M. Ravichandran, the writ petitions were dismissed, with no costs, and the connected miscellaneous petitions were closed. ¶36

R.Panneerselvam, Vs the State, Rep by Secretary to — Writ and Judicial Review | Madras HC (2025)

What the court decided

AI extract

Outcome

Dismissed

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Issue for consideration

Whether Sec 1(2)(b) of the Tamil Nadu Value Added Tax (5th Amendment) Act 2013 (dated 8.11.2013) and the fourth respondent's letter of demand in Pdl FL2/FL3/2013 dated 13.12.2013 are arbitrary, illegal, unconstitutional and unenforceable in law. +1 more

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Court's answer

The court held that the issue involved in the writ petitions stands covered by the decision of the first Bench of the Madras High Court in M. Ravichandran and others v The State (W.P.No 34099 of 2013 batch dated 29.04.2015) and did not independently adjudicate the constitutional challenge.

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Ratio / Principle

In light of the issue standing covered by the first Bench decision in M. Ravichandran, the writ petitions were dismissed, with no costs, and the connected miscellaneous petitions were closed.

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Detailed headnote1 paragraphs

Madras High Court (Dr. Justice Anita Sumanth and Mr. Justice C. Kumarappan), Neutral Citation 2025:MHC:607, dated 24.02.2025 — W.P.Nos.7052 & 7053 of 2014 and connected MP.Nos.1 & 1 of 2014 (R. Panneerselvam, Proprietor, Rohini International / Director, Rohini Hotels Madras (Pvt) Ltd., v State (Commercial Taxes & Registration Dept.), Assistant Commissioner for Commercial Taxes, TASMAC, and Manager, IMFS Depot, Thirumazhisai-II). Petitions under Article 226 sought a Writ of Declaration that Sec 1(2)(b) of the Tamil Nadu Value Added Tax (5th Amendment) Act 2013 (dt. 8.11.2013) and the fourth respondent's letter of demand in Pdl FL2/FL3/2013 dt. 13.12.2013 were arbitrary, illegal, unconstitutional and unenforceable. The petitioner was absent on 04.02.2025 and again on 24.02.2025. Noting that the issue stood covered by the first Bench decision in M. Ravichandran (W.P.No 34099 of 2013 batch, dt. 29.04.2015), where the retrospective demand had been waived vide Government Notification dt. 21.04.2015 and similar petitions were disposed of as infructuous, the Court dismissed the writ petitions with no costs and closed the connected miscellaneous petitions.

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2025:MHC:607

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W.P.Nos.7052 & 7053 of 2014

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 24.02.2025

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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.Nos.7052 & 7053 of 2014

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and

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MP.Nos.1 & 1 of 2014

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R.Panneerselvam, Proprietor, Rohini International, No.67, G.N.Chetty Road, T.Nagar, Chennai 600 017. .. Petitioner in WP.No.7052 of 2014 R.Panneerselvam, Director, Rohini Hotels Madras (Pvt) Ltd., No.30, (Old No.161) Mount Road, Saidapet, Chennai 600 015. .. Petitioner in WP.No.7053 of 2014

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1.The State Rep. by Secretary to Government, Commercial Taxes & Registration Department, Fort St. George, Secretariat, Chennai 600 009.

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2.The Assistant Commissioner for Commercial Taxes, Office of the Assistant Commissioner,

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

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1/5

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W.P.Nos.7052 & 7053 of 2014

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No.46, Greenway Road, Chennai 600 028.

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3.Tamil Nadu State Marketing Corporation Ltd (TASMAC) Rep by its Chairman and Managing Director, CMDA Tower, IV Floor, No.8, Gandhi Irwin Road, Egmore, Chennai 600 008.

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4.The Manager, IMFS Depot, Thirumazhisai – II. ... Respondents in both WPs

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Common Prayer: Petitions filed under Article 226 of the Constitution of India praying for the issuance of Writ of Declaration, declaring Sec 1(2)(b) of the Tamil Nadu Value Added Tax (5^th Amendment) Act 2013, dt. 8.11.13 and the letter of demand of 4^th respondent in Pdl FL2/FL3/2013 dt.13.12.13 as arbitrary, illegal, unconstitutional and unenforceable in law.

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(In both WPs) For Petitioner : No Appearance

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For Respondents : Mr.V.Prashanth Kiran (for R1 & R2) Government Advocate

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Mr.K.Balakrishnan (for R3)

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No Appearance (for R4)

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COMMON ORDER

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

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When the matter was listed for hearing on 04.02.2025, the

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petitioner was called absent. It was hence directed to be listed today

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https://www.mhc.tn.gov.in/judis under the caption 'for dismissal'. Today also there is no representation by

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2/5

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W.P.Nos.7052 & 7053 of 2014

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or on behalf of the petitioner.

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2.However, the issue involved in these writ petitions stands covered by a decision of the first Bench of this Court in M.Ravichandran and others v The State, Represented by Commercial Taxes and Registration Department and others (W.P.No 34099 of 2013 batch dated 29.04.2015), wherein the first Bench held as follows:-

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“Learned counsel for the Revenue states that the retrospective demand made stands waived, in view of the Notification of the Government dated 21.04.2015 and thus, these petitions have become infructuous.

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2. The aforesaid statement is taken on record and the writ petitions stand disposed of as infructuous. No costs.”

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In light of the above, these writ petitions stand dismissed. No

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costs. Connected miscellaneous petitions stand closed.

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[A.S.M., J] [C.K., J] 24.02.2025

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Index:No Speaking order Neutral Citation:Yes vs

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1.The Commercial Taxes & Registration Department, Fort St. George, Secretariat, Chennai 600 009.

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2.The Assistant Commissioner for Commercial Taxes,

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

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3/5

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W.P.Nos.7052 & 7053 of 2014

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Office of the Assistant Commissioner,

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No.46, Greenway Road, Chennai 600 028.

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3.The Chairman and Managing Director, Tamil Nadu State Marketing Corporation Ltd (TASMAC) CMDA Tower, IV Floor, No.8, Gandhi Irwin Road, Egmore, Chennai 600 008.

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