Madras High Court
M/S.Prp Exports vs The State Of Tamil Nadu on 4 October, 2021
W.P.(MD).No.4911 of 2008
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 04.10.2021
CORAM:
THE HONOURABLE MRS. JUSTICE J.NISHA BANU
W.P.(MD)No.4911 of 2008
M/s.PRP Exports,
S.F.No.296/2B1,
Near Veerakaliamman Kovil,
Keelavalavu Village and Post,
Melur Taluk,
Madurai District
represented by P.Palanichamy.
...Petitioner
Vs.
1.The State of Tamil Nadu
represented by the Secretary to Government,
Commercial Taxes Department,
Chepauk,
Chennai 600 005.
2.The Deputy Commercial Tax Officer,
Melur Assessment Circle,
Melur.
3.The Motor Vehicle Inspector,
Unit Office,
Sivagangai Road,
Melur,
Madurai District. ...Respondents
PRAYER: Writ Petition is filed under Article 226 of the Constitution of India
praying for issuance of a Writ of Mandamus, directing the respondents or their
subordinate to register the petitioner's vehicle purchased under invoice
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W.P.(MD).No.4911 of 2008
No.EX/80013, dated 12.05.2008, Chassis No.1377231912, Engine
No.S433 099824, without collecting any Entry Tax under the provisions of the
Tamil Nadu Tax on Entry of Motor Vehicles into Local Area Act, 1990.
For Petitioner : Mr.V.Sribalaji
For Respondents : No Appearance
ORDER
This Writ Petition has been filed for issuance of a Writ of Mandamus,
directing the respondents to register the petitioner's vehicle purchased under
Invoice No.EX/80013, dated 12.05.2008, Chassis No.1377231912, Engine
No.S433 099824, without collecting any Entry Tax under the provisions of the
Tamil Nadu Tax on Entry of Motor Vehicles into Local Area Act, 1990.
2. It is submitted by the learned counsel appearing for the petitioner that
the petitioner firm is engaged in the business of manufacturing of granites for
export. The petitioner purchased one Hydraulic Mobile Crane from
M/s.ESCORTS Construction Equipment Limited., Faridabad and registration of
the said vehicle is pending for want of payment of Entry Tax. In such
circumstances, the petitioner has filed the present writ petition, with the
aforesaid prayer.
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W.P.(MD).No.4911 of 2008
3. Heard the learned counsel appearing for the petitioner and perused the
materials available on record.
4. In similar circumstances, this Court dismissed the writ petitions in
W.P.(MD)Nos.12676 to 12681 of 2010, vide order dated 24.06.2019. The
relevant portion of the said order is extracted hereunder:
“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 the statutory authorities not to make an assessment,
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W.P.(MD).No.4911 of 2008
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.”
5. In view of the above, the writ petition is liable to be dismissed and
accordingly, the same is dismissed. No costs.
Index : Yes / No 06.10.2021
Internet : Yes / No
pm
https://www.mhc.tn.gov.in/judis
W.P.(MD).No.4911 of 2008
To
1.The Secretary to Government,
State of Tamil Nadu,
Commercial Taxes Department, Chepauk,
Chennai 600 005.
2.The Deputy Commercial Tax Officer,
Melur Assessment Circle, Melur.
3.The Motor Vehicle Inspector,
Unit Office,
Sivagangai Road, Melur,
Madurai District.
https://www.mhc.tn.gov.in/judis
W.P.(MD).No.4911 of 2008
J.NISHA BANU, J.,
pm
W.P.(MD)No.4911 of 2008
06.10.2021
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