Madras High Court
M/S.Sangu Chakra Hotels Pvt. Ltd vs The State Of Tamil Nadu on 19 August, 2021
W.P.(MD)No.1187 of 2007
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 19.08.2021
CORAM:
THE HONOURABLE MR.JUSTICE R.SURESH KUMAR
W.P.(MD)Nos.1187 of 2007, 3384 to 3389
and 4551 to 4555 of 2008
and
M.P.(MD)Nos.1 of 2007, 1,1,1,1,1,1,1,1,1,1 & 1 of 2008
W.P.(MD)Nos.1187 of 2007:
M/s.Sangu Chakra Hotels Pvt. Ltd.,
Rep. by its Managing Director,
Collector's office Road,
Tiruchirapalli – 620 001. ... Petitioner
Vs.
1.The State of Tamil Nadu,
Rep. by its Secretary to Government,
Commercial Tax Department,
Fort St. George,
Chennai – 9.
2.The Commercial Tax Officer,
Woraiyur Assessment Circle,
Court Complex, Tiruchirapalli – 620 001.
https://www.mhc.tn.gov.in/judis/
1/9
W.P.(MD)No.1187 of 2007
3.The Regional Transport Officer,
Tennur, Near Uzhavar Sandai,
Tiruchirapalli. ... Respondent
PRAYER: Writ Petition filed under Article 226 of the Constitution
of India for issuance of Writ of Mandamus, directing the
respondents not to demand entry tax on the passenger vehicle
BMW 530D LIMOUSINE RHD with chassis No.WBANR72020
CR87651, Engine No.27566314, of Monaco Blue Metallic Colour
imported by the petitioner.
For Petitioner : Mr.M.Saravanakumar
[In W.P.(MD)No.1187/2007]
For Petitioners : Mr.Veerapandian
for Mr.V.Sribalaji
[In W.P.(MD)Nos.3384 to 3389
and 4551 to 4555/2008]
For Respondent : Mr.R.Suresh Kumar
Government Advocate
[In all Writ Petitions]
COMMON ORDER
*********************
Since the issue raised in these writ petitions are one and the
same, with the consent of the learned Counsel appearing on both
sides, all these writ petitions are heard together and are disposed
of together.
https://www.mhc.tn.gov.in/judis/
W.P.(MD)No.1187 of 2007
2.All these cases have been filed with a prayer to register the
vehicles purchased by the petitioners under the invoice concerned,
without collecting an entry tax under the provisions of the Tamil
Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990.
3.In fact, the issue as to the validity of the said Act had also
been subject matter in various writ petitions and the matter had
gone to the Hon'ble Supreme Court of India, where it was given a
quietus in a reported decision in the case of State of Kerala and
others Vs. Fr.William Fernandez etc., reported in 2017 SCC
online SC 1291.
4.Following the same, similar such writ petitions which were
subsequently filed and pending before this Court were disposed of
by this Court, one such writ petition came up for consideration
before this Court on 12.08.2021 in W.P.(MD)Nos.10 & 11 of 2012 in
the matter of M/s. Sri Aiswarya Rock Export Vs. The State
represented by the Secretary and others, where I have passed
the following order:
“2.When the case is taken up for hearing,
Mr.V.Veerapandian, learned Counsel appearing for the
petitioner would submit that, the issue raised in these
https://www.mhc.tn.gov.in/judis/
W.P.(MD)No.1187 of 2007
writ petitions had already been raised in a batch of
cases and ultimately, the matter has gone to the
Hon'ble Supreme Court. The issue has been settled in
State of Kerala and others Vs. Fr.William
Fernandez etc., reported in 2017 SCC online SC
1291. Following the same, number of writ petitions
similar to that of the present writ petitions have been
dismissed at various dates and one such order in this
regard had been passed by the learned Judge of this
Court in W.P.(MD)Nos.7144 to 7149 of 2008 etc.,
batch in the matter of M/s.PRP Exports Vs. The
State of Tamil Nadu reported in 2020-2-Writ L.R.
815, and the same has been placed before this Court
and relying upon the same, learned Counsel submits
that similar order can be passed in these writ petitions
also.
3.The said position has not been controverted.
Hence, the learned Government Advocate also seeks
dismissal of these writ petitions, following the earlier
order.
4.I have considered the submissions made by the
learned Counsels on either side and I have perused the
materials placed before this Court.
5.In the said order dated 03.11.2020, the learned
Judge has passed the following order:
“These writ petitions are filed for a
Mandamus seeking for a direction to the
https://www.mhc.tn.gov.in/judis/
W.P.(MD)No.1187 of 2007
respondents their men, agents, subordinates
from levying and collecting Entry Tax under
the provisions of the Tamil Nadu Tax on
Entry of Motor vehicles into Local Areas
Act, 1990 from the petitioner for registering
their respective vehicles as per the
respective invoices mentioned in the
petition.
2.The goods/vehicles, which are the
subject matter of these Writ Petitions, were
imported by the respective petitioners from
abroad. According to the respective
petitioners, the levy of entry tax on the said
goods/vehicles under the Tamil Nadu Tax on
Entry of Motor Vehicle into Local Areas Act
1990, is ultravires to the Constitution of
India and is null and void and therefore, the
consequential demand is also null and void.
3.The issues raised in these Writ
Petitions have been considered by the
Honourable Supreme Court in the case of
State of Kerala and others vs Fr.William
Fernandez etc., reported in 2017 SCC
Online SC 1291, and the Honourable
Supreme Court had upheld the levy of entry
tax on goods imported from any place
outside the territories of India into a local
area for consumption, use or sale.
https://www.mhc.tn.gov.in/judis/
W.P.(MD)No.1187 of 2007
4.This Court, in a batch of Writ
Petitions involving the same issue, also
followed the aforesaid decision of
Honourable Supreme Court and dismissed
the Writ Petitions on 01.03.2019 filed by
similarly placed petitioners in W.P.(MD)No.
4837 of 2006 batch. Therefore, these Writ
Petitions will also have to be necessarily
dismissed. Accordingly, these Writ Petitions
are dismissed. However, there is no order
as to costs. Consequently, connected
miscellaneous petitions are closed.”
6.Since the issue raised in those writ petitions is
similar to that of the present writ petitions, these writ
petitions should also face the same fate and
accordingly, they have to be dismissed and hence,
these writ petitions are dismissed. However, there
shall be no order as to costs. Consequently, connected
miscellaneous petitions are closed.”
5.The learned Counsel appearing for the petitioners fairly
submitted that, since the issue has already been decided, following
the Supreme Court Judgment referred to above and all those writ
petitions either seeking for a Writ of Declaration or for a Writ of
Mandamus, since has already been dismissed at various point of
time and one such order has been passed by this Court on
https://www.mhc.tn.gov.in/judis/
W.P.(MD)No.1187 of 2007
12.08.2021 in the aforesaid case, these cases also can be disposed
of in the same line, he contended.
6.The said position is reiterated by the learned Government
Counsel in all these cases.
7.In view of the above, since writ petitions similar to that of
the present batch of cases had already been disposed of by a recent
order of this Court dated 12.08.2021 following the judgment of the
Hon'ble Supreme Court in Fr.William case (cited supra), following
the same, there shall be a similar order in these writ petitions,
where all these writ petitions are liable to be dismissed.
Accordingly, these writ petitions are dismissed. However, there
shall be no order as to costs. Consequently, connected
miscellaneous petitions are closed.
19.08.2021
Index : Yes / No
Internet: Yes / No
MR
Note: In view of the present lock down owing to
COVID-19 pandemic, a web copy of the order
may be utilized for official purposes, but,
ensuring that the copy of the order that is
presented is the correct copy, shall be the
responsibility of the advocate/litigant concerned.
https://www.mhc.tn.gov.in/judis/
W.P.(MD)No.1187 of 2007
To
1.The Secretary to Government,
State of Tamil Nadu,
Commercial Tax Department,
Fort St. George,
Chennai – 9.
2.The Commercial Tax Officer,
Woraiyur Assessment Circle,
Court Complex, Tiruchirapalli – 620 001.
3.The Regional Transport Officer,
Tennur, Near Uzhavar Sandai,
Tiruchirapalli.
https://www.mhc.tn.gov.in/judis/
W.P.(MD)No.1187 of 2007
R.SURESH KUMAR., J.
MR
COMMON ORDER MADE IN
W.P.(MD)Nos.1187 of 2007, 3384 to 3389
and 4551 to 4555 of 2008
19.08.2021
https://www.mhc.tn.gov.in/judis/
