M/S.P.K.Mookanambalam & Co vs The State Of Tamil Nadu
2021 Latest Caselaw 1110 Mad

                                                1            W.P.(MD)Nos.9266 & 9267 OF 2011

                            BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                           DATED: 19.01.2021

                                                 CORAM

                          THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN

                                  W.P.(MD)Nos.9266 & 9267 of 2011 and
                                     M.P.(MD)Nos.1,1,2 & 2 of 2011

                      M/s.P.K.Mookanambalam & Co.,
                      Rep by its Partner,
                      K.Arumugasamy,
                      S/o.Kaliyappa Nadar,
                      No.21, Jawahar Street,
                      Gandhi Nagar,
                      Madurai – 625 020.                               ... Petitioner
                                                                        in both petitions
                                                       Vs.
                      1. The State of Tamil Nadu,
                         Rep. by the Secretary to Government,
                         Commercial Taxes Department,
                         Fort St. George,
                         Chennai – 600 009.

                      2. The Assistant Commissioner(CT),
                         Thallakulam Assessment Circle,
                         C.T.Buildings,
                         Dr.Thangaraj Salai,
                         Madurai – 625 020.

                      3. The Registering Authority,
                         Regional Transport Officer,
                         Madurai North,
                         Madurai.                                   ... Respondents
                                                                        in both petitions

                                Common Prayer: Writ petitions are filed under
                      Article 226 of the Constitution of India, to issue a Writ of

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                                                     2          W.P.(MD)Nos.9266 & 9267 OF 2011

                      Declaration, to declare the provisions of the Tamil Nadu Tax
                      on Entry of Motor Vehicles into Local Areas Act, 1990, as ultra
                      vires, Article 14, 19(1)(g), 301 and 304(a) and (b) of the
                      Constitution of India and being non-compensatory in nature,
                      in view of the recent finding rendered by the Division Bench of
                      this Court reported in 13 VST 390 following the law declared
                      by the Hon'ble Supreme Court of India in the Judgment
                      reported in 145 STC 544 and therefore, unenforceable and of
                      no effect in so far as the petitioner herein is concerned.


                               (in both W.Ps.)
                               For Petitioner        : Mr.K.Soundararajan
                               For Respondents : Mr.Dayalan,
                                                Government Advocate.

                                                         ***


                                          COMMON O R D E R



                               The petitioner wants this Court to declare the

                      provisions of the Tamil Nadu Tax on Entry of Motor Vehicles

                      into   Local   Areas    Act,    1990     (Act.No.XIII)   of   1990)    as

                      unconstitutional.      The issue is no longer res integra.            The

                      Hon'ble Supreme Court in the decision reported in (2017) 12

                      SCC 1 (Jindal Stainless Ltd. and Ors. vs. State of Haryana and

                      Ors). Therefore, nothing survives for further consideration in

                      these writ petitions.
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                                                    3         W.P.(MD)Nos.9266 & 9267 OF 2011



                               2.The    writ   petitions    are   closed.       No    costs.

                      Consequently, connected miscellaneous petitions are closed.




                                                                             18.01.2021

                      Index    : Yes / No
                      Internet : Yes/ No
                      pmu

                      Note: 1.Issue order copy within one day after the
                      same received by the Court Officers Section.
                                2.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 State of Tamil Nadu,
                         Rep. by the Secretary to Government,
                         Commercial Taxes Department,
                         Fort St. George,
                         Chennai – 600 009.

                      2. The Assistant Commissioner(CT),
                         Thallakulam Assessment Circle,
                         C.T.Buildings,
                         Dr.Thangaraj Salai,
                         Madurai – 625 020.

                      3. The Registering Authority,
                         Regional Transport Officer,
                         Madurai North, Madurai.

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                            4        W.P.(MD)Nos.9266 & 9267 OF 2011



                                        G.R.SWAMINATHAN,J.

pmu

W.P.(MD)No.9266 & 9267 of 2011

18.01.2021

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