Madras High Court
M/S. Sivanthi Joe Substrates Pvt. ... vs The State Of Tamil Nadu on 24 September, 2021
W.P(MD) Nos.9206 of 2011 & 4749 of 2013
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 24.09.2021
CORAM
THE HON'BLE MR.JUSTICE R.SURESH KUMAR
W.P.(MD)Nos.9206 of 2011 and 4749 of 2013
&
M.P.(MD)Nos.1 of 2011 and 1 of 2013
W.P.(MD)No.9206 of 2011:
M/s. Sivanthi Joe Substrates Pvt. Ltd.,
Rep. by its Director,
K.Sivakar ...Petitioner
-Vs-
1.The State of Tamil Nadu,
Rep. by its Secretary to the Government,
Department of Commercial Taxes,
Fort St. George,
Chennai-600 009.
2.The Assistant Commissioner,
Commercial Tax Officer-III,
North Beach Road,
Tuticorin.
3.The Regional Transport Officer,
Collectorate Complex,
Tuticorin. ... Respondents
W.P.(MD)No.4749 of 2013:
P.K.Mookanambalam & Co.,
Rep. by its Partner,
https://www.mhc.tn.gov.in/judis/
W.P(MD) Nos.9206 of 2011 & 4749 of 2013
K.Arumugasamy ...Petitioner
-Vs-
1.The State of Tamil Nadu,
Rep. by its Secretary to the Government,
Department of Commercial Taxes,
Fort St. George,
Chennai 600 009.
2.The Assistant Commissioner (CT),
Thallakulam Assessment Circle,
CT Buildings, Dr.Thangaraj Salai,
Madurai – 625 020.
3.The Registering Authority/
Regional Transport Officer,
Madurai North,
Madurai. ... Respondents
Prayer in W.P.(MD)No.9206 of 2011: Writ Petition filed under Article
226 of Constitution of India, to issue a Writ of Declaration, to declare the
levy of entry tax under the Tamil Nadu Tax on entry of Motor Vehicle
into Local Areas Act, 1990, for Hydraulic Loader purchased from
M/s.J.C.B Ltd., Ballabgarh, Haryana State vide company Invoice No.
9210010018, dated 30.06.2011, as ultravires the Constitution of India
and as null and void.
Prayer in W.P.(MD)No.4749 of 2013: Writ Petition filed under Article
226 of Constitution of India, to issue a Writ of Declaration, to declare the
https://www.mhc.tn.gov.in/judis/
W.P(MD) Nos.9206 of 2011 & 4749 of 2013
provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into local
areas Act, 1990, as ultra vires, Articles 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 the Hon'ble
High Court reported in 13 VST 390 following the law declared by the
Supreme Court of India in the Judgment, reported in 145 STC 544 and,
therefore, unenforceable and of no effect insofar as the petitioner herein
is concerned.
For Petitioner : Mr.K.Vadivelu (W.P.(MD)No.9206 of 2011)
Mr.M.Sridharan(W.P.(MD)No.4749 of 2013)
For Respondents : Mr.R.Sureshkumar (In both WPs)
Government Advocate
COMMON ORDER
Since the issue raised in both these writ petitions are one and the
same, with the consent of the learned counsel appearing for the parties,
both the writ petitions have been heard together and have been disposed
of by common Order.
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W.P(MD) Nos.9206 of 2011 & 4749 of 2013
2.In these cases, the prayer sought for is to issue a Writ of
Declaration, to declare the provisions of the Tamil Nadu Tax on Entry of
Motor Vehicles into Local Areas Act, 1990.
3.In fact, the issue raised in these writ petitions has already been
given a quietus by the Judgment of Hon'ble Supreme Court in the matter
of State of Kerala and Others vs. Fr.William Fernandez etc., reported
in 2017 SCC online SC 1291.
4.Following the said Judgment, number of cases of this nature
have already been disposed of by this Court, some of cases of similar
nature had come up for hearing before me and on 19.08.2021 in
W.P(MD)No.1187 of 2007, etc., batch, I have passed the following
order:
“3.In fact, the issue as to the validity of the
said Act had also been subject matter in various
writ petitions and the matter had gone to the
Hon'ble Supreme Court of India, where it was
given a quietus in a reported decision in the case
of State of Kerala and others Vs. Fr.William
Fernandez etc., reported in 2017 SCC online SC
1291.
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W.P(MD) Nos.9206 of 2011 & 4749 of 2013
4.Following the same, similar such writ
petitions which were subsequently filed and
pending before this Court were disposed of by
this Court, one such writ petition came up for
consideration before this Court on 12.08.2021
in W.P.(MD)Nos.10 & 11 of 2012 in the matter
of M/s. Sri Aiswarya Rock Export Vs. The
State represented by the Secretary and
others, where I have passed the following
order:
“2.When the case is taken up for
hearing, Mr.V.Veerapandian, learned Counsel
appearing for the petitioner would submit
that, the issue raised in these writ petitions
had already been raised in a batch of cases
and ultimately, the matter has gone to the
Hon'ble Supreme Court. The issue has been
settled in State of Kerala and others Vs.
Fr.William Fernandez etc., reported in
2017 SCC online SC 1291. Following the
same, number of writ petitions similar to that
of the present writ petitions have been
dismissed at various dates and one such order
in this regard had been passed by the learned
Judge of this Court in W.P.(MD)Nos.7144 to
7149 of 2008 etc., batch in the matter of
M/s.PRP Exports Vs. The State of Tamil
Nadu reported in 2020-2-Writ L.R. 815, and
the same has been placed before this Court
and relying upon the same, learned Counsel
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W.P(MD) Nos.9206 of 2011 & 4749 of 2013
submits that similar order can be passed in
these writ petitions also.
3.The said position has not been
controverted. Hence, the learned Government
Advocate also seeks dismissal of these writ
petitions, following the earlier order.
4.I have considered the submissions
made by the learned Counsels on either side
and I have perused the materials placed
before this Court.
5.In the said order, dated 03.11.2020,
the learned Judge has passed the following
order:
“These writ petitions are filed for a
Mandamus seeking for a direction to 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 for registering their
respective vehicles as per the respective
invoices mentioned in the petition.
2.The goods/vehicles, which are the
subject matter of these Writ Petitions, were
imported by the respective petitioners from
abroad. According to the respective
petitioners, the levy of entry tax on the said
goods/vehicles under the Tamil Nadu Tax on
Entry of Motor Vehicle into Local Areas Act
1990, is ultravires to the Constitution of India
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W.P(MD) Nos.9206 of 2011 & 4749 of 2013
and is null and void and therefore, the
consequential demand is also null and void.
3.The issues raised in these Writ
Petitions have been considered by the
Honourable Supreme Court in the case of
State of Kerala and others vs Fr.William
Fernandez etc., reported in 2017 SCC Online
SC 1291, and the Honourable Supreme Court
had upheld the levy of entry tax on goods
imported from any place outside the
territories of India into a local area for
consumption, use or sale.
4.This Court, in a batch of Writ Petitions
involving the same issue, also followed the
aforesaid decision of Honourable Supreme
Court and dismissed the Writ Petitions on
01.03.2019 filed by similarly placed
petitioners in W.P.(MD)No.4837 of 2006
batch. Therefore, these Writ Petitions will
also have to be necessarily dismissed.
Accordingly, these Writ Petitions are
dismissed. However, there is no order as to
costs. Consequently, connected miscellaneous
petitions are closed.”
6.Since the issue raised in those writ
petitions is similar to that of the present writ
petitions, these writ petitions should also face
the same fate and accordingly, they have to be
dismissed and hence, these writ petitions are
dismissed. However, there shall be no order
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W.P(MD) Nos.9206 of 2011 & 4749 of 2013
as to costs. Consequently, connected
miscellaneous petitions are closed.”
5.The learned Counsel appearing for the
petitioners fairly submitted that, since the
issue has already been decided, following the
Supreme Court Judgment referred to above
and all those writ petitions either seeking for
a Writ of Declaration or for a Writ of
Mandamus, since has already been dismissed
at various point of time and one such order
has been passed by this Court on 12.08.2021
in the aforesaid case, these cases also can be
disposed of in the same line, he contended.
6.The said position is reiterated by the
learned Government Counsel in all these
cases.
7.In view of the above, since writ
petitions similar to that of the present batch
of cases had already been disposed of by a
recent order of this Court dated 12.08.2021
following the judgment of the Hon'ble
Supreme Court in Fr.William case (cited
supra), following the same, there shall be a
similar order in these writ petitions, where all
these writ petitions are liable to be dismissed.
Accordingly, these writ petitions are
dismissed. However, there shall be no order
as to costs. Consequently, connected
miscellaneous petitions are closed.”
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W.P(MD) Nos.9206 of 2011 & 4749 of 2013
5.In view of the aforesaid, all these writ petitions are liable to be
dismissed and accordingly, these writ petitions are dismissed. However,
there shall be no order as to costs. Consequently, connected
miscellaneous petitions are closed.
24.09.2021
Index : Yes/No
Internet : Yes/No
PNM/PJL
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 to the Government,
The State of Tamil Nadu,
Department of Commercial Taxes,
Fort St. George,
Chennai 600 009.
2.The Assistant Commissioner,
Commercial Tax Officer-III,
North Beach Road,
Tuticorin.
https://www.mhc.tn.gov.in/judis/
W.P(MD) Nos.9206 of 2011 & 4749 of 2013
R.SURESH KUMAR, J.
PNM/PJL
3.The Regional Transport Officer,
Collectorate Complex,
Tuticorin.
4.The Assistant Commissioner (CT),
Thallakulam Assessment Circle,
CT Buildings, Dr.Thangaraj Salai,
Madurai – 625 020.
5.The Registering Authority
Regional Transport Officer,
Madurai North,
Madurai.
W.P.(MD)Nos.9206 of 2011
& 4749 of 2013
24.09.2021
https://www.mhc.tn.gov.in/judis/
