Madras High Court
M/S.Oriental Hotels Ltd vs The State Of Tamil Nadu on 7 March, 2022
W.P.No.24898 of 2012
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 07.03.2022
CORAM
THE HON'BLE MS.JUSTICE V.M.VELUMANI
W.P.No.24898 of 2012
and M.P.No.1 of 2012
and W.M.P.No.9342 of 2018
M/s.Oriental Hotels Ltd.,
Rep. by Managing Director,
Unit -Taj Coromandel
37, Mahatma Gandhi Road,
Nungambakkam,
Chennai - 600 003. ...Petitioner
Vs
1.The State of Tamil Nadu,
Rep. by its Principal Secretary & Commissioner
of Commercial Taxes,
Ezhilagam, Chepauk,
Chennai - 600 005.
2.The Registering Authority,
Regional Transport Office,
Chennai (Central),
MTC Building, Ayanavaram,
Chennai - 600 023. ... Respondents
Prayer Writ Petition filed under Section 226 of the Constitution of India,
praying for the issuance of Writ of Mandamus, directing the 2nd respondent to
1/6
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W.P.No.24898 of 2012
register under the Motor Vehicles Act, 1988 the imported Jaguar XF 3.0 Diesel
S Premium Luxury Model car bearing VIN No.SAJAC0650CNB50425, Engine
No.0637346306DT, without insisting for a 'No Objection Certificate' from the 1 st
respondent department for payment of Entry Tax.
For Petitioner : Mr.C.Subramanian
for Mr.B.Raveendran
For Respondents : Mr.C.Sathish
Government Advocate
ORDER
This Writ Petition is filed seeking for a direction the 2nd respondent to
register under the Motor Vehicles Act, 1988 the imported Jaguar XF 3.0 Diesel
S Premium Luxury Model car bearing VIN No.SAJAC0650CNB50425, Engine
No.0637346306DT, without insisting for a 'No Objection Certificate' from the 1 st
respondent department for payment of Entry Tax.
2. The payment of entry tax for registration of imported foreign vehicles is
no more res integra. The Hon'ble Division Bench of this Court by order dated
29.01.2019 in W.P.No.32710 of 2005 and etc., batch considering the earlier
judgments of this Court and the Hon'ble Apex Court in the case of State of
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W.P.No.24898 of 2012
Kerala and Others. vs. Fr.Villiam Fernandez and Others in Paragraph Nos.75
& 76, has held that entry tax is payable for the imported foreign vehicles, which
reads as follows:
"75. At the first instance, we need to point out
that no Court can compel the Government to exercise its
power to examine or for that matter to grant
administrative waiver. It is a policy decision to be taken
by the Government and it is not for the Court to dictate
as to whether or not the Government should exercise
such power. That apart, facts of the case in which
Government granted administrative waiver subject to
conditions vide G.O.Ms.No.157 dated 22.04.1996 was
entirely different and cannot be applied to the present
cases, which arise out of a different enactment, the
purport and intent being totally different. First of the
decision was in the year 1999 holding that entry tax is
leviable on import of vehicles. Another learned single
Bench took a different view but did not distinguish the
earlier decision, but chose to follow the decision of the
Division Bench of the Kerala High Court in Fr.William
Fernandez. In the third decision, there has been a
reference because in the third decision, the first decision
was noted. However, we need not labour much to make
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W.P.No.24898 of 2012
a further probe on this issue because the decision of the
Division Bench of the Kerala High Court in Fr.William
Fernandez has been reversed by the Hon'ble Supreme
Court and the matters have attained finality. It is not in
dispute that the petitioner in W.P.No.33525 of 2007 is
still in possession and ownership of the vehicle imported
by them. The law on the subject as decided by this
Court as early as 01.09.1999 holds that the entry tax is
leviable on imported vehicles. Therefore, we do not find
any merits in the submissions that the matter should be
relegated to the Government for grant of administrative
waiver.
76. For all the above reasons, the writ petitions
are dismissed and it is held that the petitioners are liable
to pay entry tax on imported vehicles brought into the
State of Tamil Nadu for use or for sale. Insofar as the
miscellaneous petitions filed by the petitioners raising
additional grounds are concerned, the learned Senior
Counsel has not advanced any arguments, but their
argument was only on the ground of administrative
waiver in the light of the decision taken by us in the
preceding paragraphs. Hence, there is no necessity to
consider the additional grounds raised in the
miscellaneous petitions. Accordingly, the same stands
closed. No costs."
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W.P.No.24898 of 2012
3.The ratio of the order referred to above is squarely applicable to the
facts of the present case. In view of the same, the Writ Petition is dismissed. No
costs. Consequently, connected miscellaneous petitions are closed.
07.03.2022
Index: Yes/No
Internet:Yes/No
Speaking order/Non Speaking Order
rst
To:
1.The Principal Secretary & Commissioner
of Commercial Taxes,
State of Tamil Nadu,
Ezhilagam, Chepauk,
Chennai - 600 005.
2.The Registering Authority,
Regional Transport Office,
Chennai (Central),
MTC Building, Ayanavaram,
Chennai - 600 023.
https://www.mhc.tn.gov.in/judis
W.P.No.24898 of 2012
V.M.VELUMANI. J.,
rst
W.P.No.24898 of 2012
07.03.2022
https://www.mhc.tn.gov.in/judis
