Madras High Court
M/S.Murugan Enterprises vs The State Of Tamil Nadu on 18 January, 2021
W.P(MD)Nos.13475, 13476, 13477, 13478, 13479 and 13480 of 2010
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 18.01.2021
CORAM
THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN
W.P(MD)Nos.13475, 13476, 13477, 13478, 13479 and 13480 of 2010
and
M.P.(MD)Nos.1, 1, 1, 1, 1 and 1 of 2010
W.P.(MD)No.13475 of 2010:-
M/s.Murugan Enterprises,
Rep. by its Managing Partner,
K.Murugesan ... Petitioner
Vs.
1.The State of Tamil Nadu,
Represented by the Secretary to Government,
Commercial Taxes Department, &
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.
4.The Motor Vehicle Inspector Grade – I,
Unit Office, Sivagangai Road,
Melur. ... 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,
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W.P(MD)Nos.13475, 13476, 13477, 13478, 13479 and 13480 of 2010
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 AMW 2523 Tipper for use in the
factor from Asia Motor Works Limited, 34 KM Milestone, Bhuj-Bhachau Road,
Village Kanaiyabe, Dist-Kutch, Gujarat – 370 020, India vide invoice
No.0000003866 dated 30.09.2010 bearing Chassis No.MBYB26100AJA11774
Engine No.01J62923969.
For Petitioner : Mr.Sri Balaji
For Respondents : Mr.Dayalan,
Government Advocate.
COMMON 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
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W.P(MD)Nos.13475, 13476, 13477, 13478, 13479 and 13480 of 2010
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
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 these writ
petitions. No costs. Consequently, connected miscellaneous petitions are also
stand dismissed.
18.01.2021
Index : Yes / No
Internet : Yes/ No
ias
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W.P(MD)Nos.13475, 13476, 13477, 13478, 13479 and 13480 of 2010
G.R.SWAMINATHAN, J.
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.
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.
4.The Motor Vehicle Inspector Grade – I,
Unit Office, Sivagangai Road,
Melur.
W.P(MD)Nos.13475, 13476, 13477,
13478, 13479 and 13480 of 2010
18.01.2021
http://www.judis.nic.in
