Madras High Court
M/S.Consortium Management Services ... vs The State Of Tamil Nadu on 5 August, 2024
Author: Anita Sumanth
Bench: Anita Sumanth
W.P.No.27619 of 2005
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 05.08.2024
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
and
THE HONOURABLE MR. JUSTICE G.ARUL MURUGAN
W.P.No.27619 of 2005
and
W.M.P.Nos.30055 & 30056 of 2005
M/s.Consortium Management Services Limited,
Rep. by its Managing Director,
Karthikeyan,
3rd Floor, R.C.Towers,
143, Kodambakkam High Road,
Nungambakkam, Chennai – 34. ... Petitioner
Vs
1.The State of Tamil Nadu
Rep. by its Secretary,
Home (Transport) Department,
Fort St.George, Chennai – 9.
2.The Commercial Tax Officer,
Greams Road, Chennai.
3.The Regional Transport Officer,
Chennai – West, Chennai.
4.The Motor Vehicle Inspector-Grade-I,
Regional Transport Office (Central),
Chennai. ... Respondents
https://www.mhc.tn.gov.in/judis
Page No.1/5
W.P.No.27619 of 2005
PRAYER: Writ Petition filed under Article 226 of the Constitution of India
praying to issue a Writ of Mandamus forbearing the respondents and their
subordinates from demanding or collecting entry tax on the petitioner's Skoda
Octavia 1.9 TDI Rider (Stone Grey) car with chassis number TMBCGFIU
25A030583 and Engine Number ALHE 04653 to be registered and assigned
new registration mark by 3rd and 4th respondents.
For Petitioner : Mr.B.Sathish Sundar
For Respondents : Mr.V.Prashanth Kiran
Government Advocate
ORDER
(Order of the Court was made by Dr.ANITA SUMANTH,J.)
The prayer in this writ petition is for a mandamus forbearing the
respondents for demanding or collecting entry tax on Skoda Octavia 1.9 TDI
Rider (Stone Grey) car bearing Chassis No.TMBCGFIU25A030583 and
Engine No.ALHE04653.
2.The petitioner had also obtained an interim injunction on 30.08.2005
as prayed for. Thus, till date there has been no assessment of entry tax made
on the petitioner.
3.The petitioner relies on a series of orders to the effect that excess of entry
tax paid, if any, would be refundable, if the rates of entry tax and sales tax in
that State were disparate. There is no quarrel with the proposition as putforth
https://www.mhc.tn.gov.in/judis
except that in this matter there has been no assessment made. Thus, the
interim injunction granted on 30.08.2005 stands vacated.
4.There is a direction to the respondents to assess the petitioner to entry
tax in accordance with law for which purpose the petitioner will appear
before the Assistant Commissioner (ST), Mylapore, Chennai/R2, who is the
authority presently holding jurisdiction for Entry Tax Assessments on
20.08.2024 at 12.00 noon without anticipating any further notice. The
petitioner will be granted audience, heard and an order of assessment be
passed within a period of four (4) weeks thereafter, i.e. on or before
20.09.2024 in accordance with law.
5.Thereafter, the rationale of the judgments in (1) Jindal Stainless Ltd.
v. State of Haryana [AIR 2016 SC 5617]; (2) Commercial Tax Officer,
Peelamedu South Assessment Circle v. Coimbatore Auto Garage (P) Ltd.
[(2011) 45 VST 69 (Mad.); (3) Khivraj Motors Limited v. Assistant
Commissioner (CT), Fast Track Assessment Circle III, Chennai
[W.A.Nos.3201 to 3204 of 2004 dated 04.02.2010] and; (4) State of Tamil
Nadu v. Ganesh Automobiles [(2004) 134 STC 272 (Mad.)], shall stand
triggered and if there is any refund due to the petitioner in accordance with
the ratio of the aforesaid judgments, the same shall be paid over with interest
within a period of eight (8) weeks from date of assessment order.
https://www.mhc.tn.gov.in/judis
6.This writ petition is disposed. No costs. Connected miscellaneous
petitions are closed.
(A.S.M.,J) (G.A.M.,J)
05.08.2024
Index: Yes/No
Neutral Citation : Yes
vs
To
1.The Secretary,
Home (Transport) Department,
Fort St.George, Chennai – 9.
2.The Commercial Tax Officer,
Greams Road, Chennai.
3.The Regional Transport Officer,
Chennai – West, Chennai.
4.The Motor Vehicle Inspector-Grade-I,
Regional Transport Office (Central),
Chennai.
https://www.mhc.tn.gov.in/judis
Dr.ANITA SUMANTH,J
AND
G.ARUL MURUGAN,J.
vs
& W.M.P.Nos.30055 & 30056 of 2005
05.08.2024
https://www.mhc.tn.gov.in/judis
