Madras High Court
Tvl.Jupiter Industries vs The State Of Tamil Nadu on 31 August, 2021
W.P.(MD)No.10625 of 2012
Tvl.Jupiter Industries Rep. by its Partner TR.Ganesh v. The State of Tamil Nadu
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED:31.08.2021
CORAM:
THE HONOURABLE MR.JUSTICE R.SURESH KUMAR
W.P.(MD)No.10625 of 2012
and
WP(MD)No.1 of 2012
Tvl.Jupiter Industries
Rep.by its Partner
TR.Ganesh ... Petitioner
vs.
1.The State of Tamil Nadu,
represented by the Secretary to Government,
Department of Commercial Taxes,
Fort St. George,
Chennai-600 009.
2.Special Commissioner &
Commissioner of Commercial Taxes,
Commercial Taxes Dept.,
Ezhilagam, Chepauk,
Chennai-600 005.
3.The Assistant Commissioner-Commercial Taxes,
Thirupparankundram Assessment Circle,
Madurai- 625 020. ... Respondents
1/6
https://www.mhc.tn.gov.in/judis/
W.P.(MD)No.10625 of 2012
Tvl.Jupiter Industries Rep. by its Partner TR.Ganesh v. The State of Tamil Nadu
PRAYER: Writ Petitions filed under Article 226 of the Constitution of India for
issuance of Writ of Declaration, declaring that section 19(2) (v) read with section
19 (5) (c) of the Tamil Nadu Value Added Tax Act, 2006 and Rule 10 (9) (a) of the
Tamil Nadu Value Added Tax Rules, 2007 are void as being inconsistent with
Articles 14 and 19 (1) (g), besides being violative of Article 301 of the
Constitution of India and, therefore, inoperative and unenforceable, and
recoveries pursuant thereto are without authority of law and infringe Article 265
of the Constitution of India.
For Petitioner : Mr.R.Krishnamoorthy
for Mr.T.Bashyam
For Respondents : Mr.R.Sureshkumar
Government Advocate
ORDER
Prayer sought for in this writ petition is for a writ of Declaration, declaring
that section 19(2) (v) read with section 19 (5) (c) of the Tamil Nadu Value Added
https://www.mhc.tn.gov.in/judis/
W.P.(MD)No.10625 of 2012
Tvl.Jupiter Industries Rep. by its Partner TR.Ganesh v. The State of Tamil Nadu
Tax Act, 2006 and Rule 10 (9) (a) of the Tamil Nadu Value Added Tax Rules,
2007 are void as being inconsistent with Articles 14 and 19 (1) (g), besides being
violative of Article 301 of the Constitution of India and, therefore, inoperative
and unenforceable, and recoveries pursuant thereto are without authority of law
and infringe Article 265 of the Constitution of India.
2.At the outset, it is submitted by the learned Government Counsel
Mr.R.Suresh Kumar, appearing for the respondent that the very same provision
since have already been challenged in W.P(MD).Nos.20528 of 2013, etc., batch,
in the matter of Poonam Trading Company rep. by its partner, S.Navin S.Patel
vs. State of Tamilnadu rep. by the Secretary to Government, Commercial Taxes
and Registration Department and others, a Division Bench of this Court, by
order, dated 24.02.2020 has rejected the same in view of the judgment made by
the Hon'ble Apex Court in TVS Motor Company Limited v. The State of
Tamilnadu and others, reported in AIR 2018 SC 5624, by making this
submission, the learned Government Counsel relied upon the said Judgment,
where the Division Bench has passed the following order:
https://www.mhc.tn.gov.in/judis/
W.P.(MD)No.10625 of 2012
Tvl.Jupiter Industries Rep. by its Partner TR.Ganesh v. The State of Tamil Nadu
“The issue raised in these writ petitions is no longer
res integra in view of the judgment of the Supreme Court
in TVS Motor Company Limited v. The State of
Tamilnadu and others, reported in AIR 2018 SC 5624,
upholding the vires of Section 19(5)(c) of the Tamil Nadu
Value Added Tax Act, 2006 and Rule 10(9) (a) of the
Tamil Nadu Value Added Tax Rules, 2007, which is under
challenge.
2.In view of the said decision, these writ petitions
are dismissed. No Costs. Consequently, connected
miscellaneous petitions are closed.”
3.In view of the said order, having been passed by the Division Bench of
this Court, where the very same challenge had been negated by following the
decision of the Hon'ble Supreme Court in TVS Motor Company Ltd., case, cited
supra, the present challenge in this writ petition shall also face the same fate, and
accordingly, this writ petition is liable to be rejected.
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W.P.(MD)No.10625 of 2012
Tvl.Jupiter Industries Rep. by its Partner TR.Ganesh v. The State of Tamil Nadu
4.In the result, this writ petition is dismissed. However, there shall be no
order as to costs. Consequently, connected miscellaneous petition is closed.
31.08.2021
Index : Yes / No
Internet : Yes
PJL
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.
To
1.The Secretary to Government,
State of Tamil Nadu,
Department of Commercial Taxes,
Fort St. George,
Chennai-600 009.
https://www.mhc.tn.gov.in/judis/
W.P.(MD)No.10625 of 2012
Tvl.Jupiter Industries Rep. by its Partner TR.Ganesh v. The State of Tamil Nadu
R.SURESH KUMAR, J.
PJL
2.Special Commissioner &
Commissioner of Commercial Taxes,
Commercial Taxes Dept.,
Ezhilagam, Chepauk,
Chennai-600 005.
3.The Assistant Commissioner-Commercial Taxes,
Thirupparankundram Assessment Circle,
Madurai- 625 020.
W.P.(MD) No.10625 of 2012
31.08.2021
https://www.mhc.tn.gov.in/judis/
