Madras High Court
Praveen Miranda vs State Of Tamil Nadu Rep.By on 8 July, 2021
W.P.No.19265 of 2011
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 08.07.2021
CORAM
THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM
W.P.No.19265 of 2011
and
M.P.No.1 of 2011
Praveen Miranda ... Petitioner
Vs.
1.State of Tamil Nadu rep.by
The Secretary to Government,
Commercial Taxes and Registration Department,
Fort. St.George, Chennai – 600 009.
2.The Assistant Commissioner (CT)
Aminjikarai Assessment Circle,
Aminjikarai, Chennai – 600 029.
3.Regional Transport Officer,
North West,
No.3623, New Avadi Road,
Anna Nagar East,
Chennai – 600 102. ... Respondents
PRAYER : Writ Petition filed Under Article 226 of the Constitution of
India to issue of Writ of Certiorari, calling for the impugned demand notice
of the 2nd respondent dated 21.03.2011 for a sum of Rs.2,17,475/- purported
to be issued under the Tamil Nadu Tax of Entry of Motor Vehicles and
quash the same and direct the 3rd respondent RTO North West New Avadi
1
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W.P.No.19265 of 2011
Road, Chennai – 600 102, to register the petitioners used Trunk Cane 20 T
imported from Shenzhen Bangxingda Trade Co.Ltd., China under invoice
No.2010-BXD-0316 dated 12th May 2010 without insisting the entry tax as
claimed by the 2nd respondent.
For Petitioner : Mr.M.Lingat Ali
For Respondents : Mr.V.Veluchamy
Government Advocate
ORDER
The Demand Notice of the second respondent dated 21.03.2011
for a sum of Rs.2,17,475/-, purported to be issued under the Tamil Nadu
Tax of Entry of Motor Vehicles is sought to be quashed in the present writ
petition.
2. The impugned order is nothing but a judiciary challan which
is filled and the same would show that an amount of Rs.2,17,475/-, is to be
deposited. The issuance of challan is only to deposit the same before the
Judiciary Officer or Bank. However, the said challan cannot be construed as
an order passed on merits.
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W.P.No.19265 of 2011
3. The learned counsel for the petitioner made a submission
that no such final order has been passed in the case of the writ petitioner and
no opportunity was provided to the writ petitioner to defend his case. The
respondents had directly delivered the challan, directing the petitioner to
pay the money before the Judiciary Officer. Thus, the petitioner has chosen
to file the present writ petition.
4. This Court is of the considered opinion that regarding the
payment of entry tax, if at all the petitioner is liable and any objections are
raised in the present case, then order is to be passed. The petitioner raised
all the objections and he further claims that he has already paid the required
customs taxes.
5. Under these circumstances, the respondents are bound to
provide an opportunity to the writ petitioner regarding the liability. The
learned counsel for the petitioner made a submission that there are
judgments in favour of the writ petitioner. Under these circumstances, the
petitioner is at liberty to submit his objections / explanations along with
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W.P.No.19265 of 2011
documents and evidences to the second respondent within a period of two
weeks from the date of receipt of a copy of this order. On receipt of any
such objections, explanations along with documents, the respondents are
directed to consider the same on merits and in accordance with law and pass
orders as expeditiously as possible, by affording opportunity of personal
hearing to the writ petitioner.
6. With these directions, the writ petition stands disposed of.
No costs. Consequently, connected miscellaneous petition is closed.
08.07.2021
Speaking order
Index : Yes
Internet: Yes
Pns
https://www.mhc.tn.gov.in/judis/
W.P.No.19265 of 2011
To
1.The Secretary to Government,
State of Tamil Nadu,
Commercial Taxes and Registration Department,
Fort. St.George, Chennai – 600 009.
2.The Assistant Commissioner (CT)
Aminjikarai Assessment Circle,
Aminjikarai, Chennai – 600 029.
3.Regional Transport Officer,
North West,
No.3623, New Avadi Road,
Anna Nagar East,
Chennai – 600 102.
https://www.mhc.tn.gov.in/judis/
W.P.No.19265 of 2011
S.M.SUBRAMANIAM,J.
Pns
W.P.No.19265 of 2011
08.07.2021
https://www.mhc.tn.gov.in/judis/
