Madras High Court
M/S.Sree Murugan Enterprises vs The State Of Tamilnadu on 29 March, 2022
W.P.(MD)Nos.7006 to 7010 of 2011
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 29.03.2022
CORAM:
THE HONOURABLE MR.JUSTICE B.PUGALENDHI
W.P.(MD)Nos.7006 to 7010 of 2011
and
M.P.(MD)Nos.1 to 1 of 2011 (5 M.Ps.)
W.P.(MD)No.7006 of 2011
M/s.Sree Murugan Enterprises,
Rep. by its Partner,
P.K.Selvaraj
S/o. Kuppusamy,
Door No.1015, Trichy Main Road,
Melur, Madurai District. ... Petitioner
versus
1. The State of Tamilnadu,
Rep. by its Secretary to Government,
Department of Commercial Taxes and
Religious Endowments,
Fort St. George,
Chennai – 600 009.
2. The Deputy Commercial Tax Officer,
Melur,
Madurai District.
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W.P.(MD)Nos.7006 to 7010 of 2011
3. The Regional Transport Officer,
Melur,
Madurai District. ... Respondents
Prayer in W.P.(MD)No.7006 of 2011: Writ Petition filed under
Article 226 of the Constitution of India, seeking for the issuance of
Writ of Mandamus, to direct the third respondent to register the vehicle
– MAN FORCE Tipper Truck with 14 cum Rock Body bearing Chassis
No.MBKMC5DB4BN006637 and engine No.6DBC07563 without
insisting for payment of Entry Tax.
Prayer in W.P.(MD)No.7007 of 2011: Writ Petition filed under
Article 226 of the Constitution of India, seeking for the issuance of
Writ of Mandamus, to direct the third respondent to register the vehicle
– MAN FORCE Tipper Truck with 14 cum Rock Body bearing Chassis
No.MBKMC5DB6BN006638 and engine No.6DBC07564 without
insisting for payment of Entry Tax.
Prayer in W.P.(MD)No.7008 of 2011: Writ Petition filed under
Article 226 of the Constitution of India, seeking for the issuance of
Writ of Mandamus, to direct the third respondent to register the vehicle
– MAN FORCE Tipper Truck with 14 cum Rock Body bearing Chassis
No.MBKMC5DB6BN006591 and engine No.6DBD07573 without
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W.P.(MD)Nos.7006 to 7010 of 2011
insisting for payment of Entry Tax.
Prayer in W.P.(MD)No.7009 of 2011: Writ Petition filed under
Article 226 of the Constitution of India, seeking for the issuance of
Writ of Mandamus, to direct the third respondent to register the vehicle
– MAN FORCE Tipper Truck with 14 cum Rock Body bearing Chassis
No.MBKMC5DB1BN006708 and engine No.6DBD07732 without
insisting for payment of Entry Tax.
Prayer in W.P.(MD)No.7010 of 2011: Writ Petition filed under
Article 226 of the Constitution of India, seeking for the issuance of
Writ of Mandamus, to direct the third respondent to register the vehicle
– MAN FORCE Tipper Truck with 14 cum Rock Body bearing Chassis
No.MBKMC5EB1BN006951 and engine No.6DBE07852 without
insisting for payment of Entry Tax.
For Petitioner
in all W.Ps. : Mr.J.Bharathan
For Respondents
in all W.Ps. : Mr.N.Ramesh Arumugam
Government Advocate
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W.P.(MD)Nos.7006 to 7010 of 2011
COMMON ORDER
The levy of entry tax is the subject matter in all these writ
petitions. All these writ petitions are filed for a Mandamus directing
the respondents not to levy the entry tax. This issue was already settled
by the Hon'ble Supreme Court in the case of Jindal Stainless Limited
and another vs. State of Haryana and others, reported in [(2017) 12
STC 1].
2. Following the Judgment of the Hon'ble Apex Court, similar
writ petitions were also dismissed by this Court in WP(MD)Nos.12676
to 12681 of 2010 by order dated 24.06.2019, wherein, it was held that
there can be no direction issued to the statutory authorities not to make
an assessment, although any assessment framed would have to be in
accordance with the provisions of the Act.
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W.P.(MD)Nos.7006 to 7010 of 2011
3. In view the same, these writ petitions are dismissed. No costs.
Consequently, connected miscellaneous petitions are closed.
29.03.2022
ogy
Index : Yes / No.
Internet: Yes / No.
To
1. The Secretary to Government,
Department of Commercial Taxes and
Religious Endowments,
Fort St. George,
Chennai – 600 009.
2. The Deputy Commercial Tax Officer,
Melur,
Madurai District.
3. The Regional Transport Officer,
Melur,
Madurai District.
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W.P.(MD)Nos.7006 to 7010 of 2011
B.PUGALENDHI, J.
ogy
W.P.(MD)Nos.7006 to 7010 of 2011
29.03.2022
https://www.mhc.tn.gov.in/judis
