Kubota Agriculture Machinery ... vs The Assistant Commissioner (Ct)
2022 Latest Caselaw 10699 Mad

                                                                          WP.Nos.8039 & 8040 of 2010

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                DATED: 21.06.2022

                                                     CORAM

                                  THE HONOURABLE DR. JUSTICE ANITA SUMANTH

                                            WP.Nos.8039 & 8040 of 2010
                                                      and
                                              MP.Nos.1 & 2 of 2010

                 Kubota Agriculture Machinery India Pvt. Ltd.,
                 Rep. by its Deputy Managing Director,
                 Masayasu Otsuka,
                 Olympia Tech Park,
                 No.1, Sidco Industrial Estate, Guindy,
                 Chennai-600 032.                          ... Petitioner in both WPs

                                                        Vs

                 The Assistant Commissioner (CT),
                 Guindy Assessment Circle,
                 No.46, Greenways road,
                 Chennai-600 028.                            ... Respondent in WP.8039/2010
                                                                    and R2 in WP.No.8040/2010

                 The State of Tamil Nadu,
                 Rep. by its Secretary to Government,
                 Commercial Taxes Department,
                 Fort St. George,
                 Chennai-600 009.                            ... R1 in WP.No.8040 of 2010


                 Prayer in WP.No.8039 of 2010: Writ Petition filed under Article 226 of the
                 Constitution of India, to issue a Writ of Certiorari, to call for the impugned
                 Proceedings of the Respondent passed in RC.No.1488 of 2009 dated 16.06.2009
                 and quash the same.

https://www.mhc.tn.gov.in/judis


                 1
                                                                               WP.Nos.8039 & 8040 of 2010

                 Prayer in WP.No.8040 of 2010: Writ Petition filed under Article 226 of the
                 Constitution of India, to issue a Writ of Declaration, to declare that the
                 provisions of Sub-sections (d), (g), of Section 2 and Section 3 of the Tamil Nadu
                 Tax On Entry of Motor Vehicles into Local Areas Act 1990 is not applicable in
                 respect of motor vehicles imported by the petitioner from outside the country as
                 the impugned levy is being violative of Articles 14, 19(1)(g), 286 & 304(b) of
                 the Constitution of India.

                                  (In both WPs)
                                  For Petitioner    : Mr.N.Murali

                                  For Respondent    : Mr.C.Harsha Raj
                                                      Additional Government Pleader

                                                   COMMON ORDER

                           The issue that arises in WP.No.8040 of 2010, which seeks a declaration

                 that the provisions of Sub-sections (d) and (g) of Section 2 and Section 3 of the

                 Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 are not

                 applicable in respect of motor vehicles imported by the petitioner from outside

                 the country as being violative of Articles 14, 19(1)(g), 286 and 304(b) of the

                 Constitution of India, stands squarely covered against the petitioner by the

                 judgment of the Hon'ble Supreme Court in the case of State of Kerala and

                 Others vs. Fr. William Fernandez Etc. (2017 SCC Online SC 1291).

                           2. WP.No.8040 of 2010 is thus dismissed. No costs. Connected

                 miscellaneous petition is closed.

                           3.As far as WP.No.8039 of 2010 is concerned, the challenge is to a notice
https://www.mhc.tn.gov.in/judis


                 2
                                                                            WP.Nos.8039 & 8040 of 2010

                 dated 16.06.2009. While the legal issue stands decided against the petitioner as

                 above, since the proceedings are at a preliminary stage and the petitioner states

                 that there are certain factual particulars that have to be submitted to the

                 Assessing Authority, the impugned notice is confirmed, granting liberty to the

                 petitioner to respond to the same within a period of three (3) weeks from today.

                 Upon receipt of the reply, the Assessing Authority shall call upon and hear the

                 petitioner and pass orders in accordance with law, within a period of four (4)

                 weeks from date of receipt of the objection.

                           4.With this, W.P.No.8039 of 2010 stands disposed. No costs. Connected

                 miscellaneous petition is closed.



                                                                                        21.06.2022

                 vs
                 Index : Yes/No
                 Speaking Order/Non speaking Order


                 To

                 1.The Assistant Commissioner (CT),
                   Guindy Assessment Circle,
                   No.46, Greenways road,
                   Chennai-600 028.

                 2.The State of Tamil Nadu,
                   Rep. by its Secretary to Government,
                   Commercial Taxes Department,
                   Fort St. George,
                   Chennai-600 009.
https://www.mhc.tn.gov.in/judis


                 3
                                             WP.Nos.8039 & 8040 of 2010



                                        DR.ANITA SUMANTH,J.

vs

WP.Nos.8039 & 8040 of 2010 and MP.Nos.1 & 2 of 2010

21.06.2022

https://www.mhc.tn.gov.in/judis