M/S.Super Sales India Ltd vs The State Of Tamil Nadu
2024 Latest Caselaw 423 Mad

Madras High Court

M/S.Super Sales India Ltd vs The State Of Tamil Nadu on 5 January, 2024

Author: D.Bharatha Chakravarthy

Bench: Sanjay V.Gangapurwala, D.Bharatha Chakravarthy

                                                                               WA No.830 of 2021

                                    IN THE HIGH COURT OF JUDICATURE AT MADRAS

                                                   DATED:    05.01.2024

                                                        CORAM

                             THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE
                                                            AND
                                  THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY

                                                   WA No.830 of 2021

                     M/s.Super Sales India Ltd.,
                     Rep. by its Authorised Signatory and
                       Senior Manager-Finance, Mr.S.Ravindran,
                     34-A, Kamaraj Road, Coimbatore 641 018.                   .. Appellant

                                                            -vs-

                     1. The State of Tamil Nadu,
                        Rep. by its Secretary,
                        Local Administration Department,
                        Fort St. George, Chennai 600 109.

                     2. The President,
                        V.Vavipalayam Panchayat,
                        V.Vavipalayam 641 671.                                 .. Respondents

                     Prayer: Writ appeal filed under Clause 15 of the Letters Patent
                     against the order of the learned Single Judge dated 23.07.2019
                     passed in W.P.No.6542 of 2007.

                     For the Appellant         :      Mr.Anirudh Krishnan

                     For the Respondents       :      Mr.K.Karthik Jagannath
                                                      Govt. Advocate for R-1
                                               :      No appearance for R-2
                                                       *****


                     Page 1 of 4


https://www.mhc.tn.gov.in/judis
                                                                                 WA No.830 of 2021



                                                         JUDGMENT

(Delivered by the Hon'ble Chief Justice)

We have heard Mr.Anirudh Krishnan, learned counsel for the

appellant and Mr.K.Karthik Jagannath, learned Government Advocate

for the first respondent.

2.The appellant/original petitioner had filed the writ petition

challenging the demand notice dated 23.12.2006 directing the

petitioner to pay corporate tax in respect of 34 numbers of Windmill.

The writ petition was dismissed. Aggrieved thereby, the present

appeal.

3. On the earlier date, we had asked the learned Advocate for

the State to make submissions as to how the impugned notice would

conform to the provisions of the Tamil Nadu Panchayats Act, 1994.

4. The learned Government Advocate, on instructions, submits

that the said demand notice does not have any basis under the law.

Reference is made to Sections 171 and 172 of the Act.

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

5. As rightly conceded by the learned Government Advocate,

the impugned notice would not be referable to any provisions under

the Act. The impugned notice is, accordingly, quashed and set aside.

Inter alia, the impugned judgment of the learned Single Judge is also

set aside.

6. It is made clear that it would be open for the authorities in

appropriate cases to levy the tax in accordance with law and as

permissible.

The writ appeal is, accordingly, disposed of. There shall be no

order as to costs.

                                                           (S.V.G., CJ.)                (D.B.C., J.)
                                                                           05.01.2024
                     Index                   : Yes/No
                     Neutral Citation        : Yes/No
                     sra


                     To

1. The Secretary to Govt. of Tamil Nadu, Local Administration Department, Fort St. George, Chennai 600 109.

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

THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J.

(sra)

05.01.2024

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