Madras High Court
M/S.Prp Exports vs The State Of Tamil Nadu on 19 January, 2021
W.P(MD)No.4604 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)No.4604 of 2011
and
M.P.(MD)No.1 of 2011
M/s.PRP Exports,
Represented by its Partner,
Mr.P.Suresh Kumar ... Petitioner
Vs.
1.The State of Tamil Nadu,
Represented by the Secretary,
Commercial Taxes & Religious Endowments Department,
Fort St.George, Chennai – 9.
2.The Commercial Tax Officer,
Melur Assessment Circle,
Melur, Madurai District.
3.The Regional Transport Officer,
Madurai North, Madurai. ... Respondents
Prayer : Writ Petition filed under Article 226 of the Constitution of India,
praying this Court to issue a Writ of Mandamus, forbearing the 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 firm for registering Hydraulic Mobile Crane with
catalog description “Hydraulic Mobile Crane Hydra-12 3 PAR make – Escorts”
for use in the quarry and factory from Escorts Construction Equipment Limited,
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W.P(MD)No.4604 of 2011
Plot No.219, Sector 58, Ballabgarh – 121004, Vide Invoice No.EX/100125
dated 31.03.2011 bearing Chassis No.193A349222 Engine No.S433-A32976.
For Petitioner : Ms.J.Maria Roseline
For Respondents : Mr.C.Ramar,
Additional Government Pleader for R1 & R2.
ORDER
Heard the learned counsel on either side. In similar circumstances, this
Court by order dated 24.06.2019 in WP(MD)Nos.12676 to 12681 of 2010 held
as follows :
“2.The petitioner has raised several challenges to the
levy of entry tax, per se and the writ petitions are styled more
as a writ of declaration though, in conclusion, only mandamus
is sought.
3.The levy of entry tax has been the subject of challenge
on various grounds and the Supreme Court, in a judgment
rendered by a Nine Judges Bench in the case of Jindal Stainless
Limited and another vs. State of Haryana and others [(2017) 12
STC 1] has settled most of the issues raised barring two
relating to (i) whether the levies satisfy the test of whether the
tax burden on imported goods and goods produced legally is
not discriminatory but equal and (ii) whether the entire state
could be notified as a local area.
4.Be that as it may, there can be no direction issued to
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W.P(MD)No.4604 of 2011
the statutory authorities not to make an assessment, although
any assessment framed would have to be in accordance with
the provisions of the Act. Thus, these Writ Petitions are
dismissed with no order as to costs.
5.Liberty is granted to the respondents to proceed with
assessment strictly in line with the judgement of the Supreme
Court in Jindal Stainless Steel (supra). The petitioner has been
granted an interim injunction on 08.10.2010 conditional upon
the petitioner remitting 15% of the tax in each case. The
petitioner states that this order has been complied with. The
refund of this amount shall be subject to the assessments, as
and when completed.”
2.Respectfully following the aforesaid order, I dismiss this writ petition.
No costs. Consequently, connected miscellaneous petition is also stands
dismissed.
19.01.2021
ias
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.
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W.P(MD)No.4604 of 2011
G.R.SWAMINATHAN, J.
ias
To
1.The Secretary,
Commercial Taxes & Religious Endowments Department,
Fort St.George, Chennai – 9.
2.The Commercial Tax Officer,
Melur Assessment Circle,
Melur, Madurai District.
3.The Regional Transport Officer,
Madurai North, Madurai.
W.P(MD)No.4604 of 2011
19.01.2021
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