Madras High Court
S.Duraiswamy vs The State Of Tamil Nadu on 5 August, 2021
W.P. No. 17927 of 2006
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05.08.2021
CORAM
THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM
W.P. No. 17927 of 2006 and
W.M.P. No. 1 of 2006
S.Duraiswamy ... Petitioner
-vs-
1. The State of Tamil Nadu,
Represented by its Secretary to Government,
Commercial Tax Department,
Fort St.George, Chennai - 600 009.
2. The Commercial Tax Officer (Central),
No.46, Greams Road,
Chennai - 600 006.
3. The Regional Transport Officer,
Chennai (North),
Chennai - 600 039. ... Respondents
Prayer : Writ Petition filed under Article 226 of the Constitution of
India, praying for issuance of Writ of Mandamus directing the third
respondent to register the imported car viz., PORSCHE Cayenne S
bearing Chassis No.WP1ZZZ9PZ6LA45904 without demanding Entry
Tax Clearance Certificate from the second respondent.
1/5
https://www.mhc.tn.gov.in/judis/
W.P. No. 17927 of 2006
For Petitioner : Mr.P.Meenakshisundaram
For Respondents : Mr.V.Veluchamy
Government Advocate
ORDER
The Writ Petition is filed seeking the relief to direct the third
respondent to register the imported car viz., PORSCHE Cayenne S
bearing Chassis No.WP1ZZZ9PZ6LA45904 without demanding Entry
Tax Clearance Certificate from the second respondent.
2. The petitioner states that the petitioner imported a car viz.,
PORSCHE Cayenne S bearing Chasis No.WP1ZZZ9PZ6LA45904. The
bill of entry dated 18.03.2006 was cleared and the petitioner paid the
customs duty of Rs.31,44,840/-. The vehicle was delivered to the
petitioner and has submitted for registration. However, the Regional
Transport Office insisting for production of clearance certificate
regarding the payment of Entry Tax. Thus, the petitioner approaches this
Court with the prayer directing the respondents not to insist for payment
of Entry Tax.
https://www.mhc.tn.gov.in/judis/
W.P. No. 17927 of 2006
3. The petitioner has not even stated about his identity in the
affidavit filed by the petitioner reveals that he imported the car viz.,
PORSCHE Cayenne S and professionals / occupations and connected
details are not stated in the affidavit. Thus, this Court has to consider the
principles as well as non-payment of Entry Tax by the petitioner are
elaborately considered by this Court in W.P. No. 33800 of 2015 dated
05.08.2021. The findings made in the above judgment would be squarely
applicable to the present Writ Petition also.
4. Accordingly, the Writ Petition stands disposed of. However,
there shall be no order as to costs. Consequently, connected Writ Petition
is closed.
05.08.2021
Index: Yes
Speaking Order: Yes
vji
https://www.mhc.tn.gov.in/judis/
W.P. No. 17927 of 2006
To
1. The Secretary to Government,
The State of Tamil Nadu,
Commercial Tax Department,
Fort St.George, Chennai - 600 009.
2. The Commercial Tax Officer (Central),
No.46, Greams Road,
Chennai - 600 006.
3. The Regional Transport Officer,
Chennai (North),
Chennai - 600 039.
https://www.mhc.tn.gov.in/judis/
W.P. No. 17927 of 2006
S.M.SUBRAMANIAM, J.
vji
W.P. No. 17927 of 2006
and
W.M.P. No. 1 of 2006
05.08.2021
https://www.mhc.tn.gov.in/judis/
