Madras High Court
A.K.Mutuswamy vs The State Of Tamil Nadu on 27 September, 2024
Author: Anita Sumanth
Bench: Anita Sumanth
2024:MHC:3484
W.P.No.45546 of 2006
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 27.09.2024
CORAM :
THE HONOURABLE DR.JUSTICE ANITA SUMANTH
and
THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN
W.P.No.45546 of 2006
and
M.P.No.1 of 2006
A.K.Mutuswamy .. Petitioner
vs
1.The State of Tamil Nadu
Rep. by its Secretary to Government,
Commercial Tax Department,
Fort St.George, Chennai - 9.
2.The Commercial Tax Officer,
Adyar I Assessment Circle,
Chennai.
3.The Regional Transport Officer,
South Triplicane Unit,
Chennai. .. Respondents
Prayer : Petition filed under Article 226 of the Constitution of India praying
to issue a writ of mandamus directing the respondents not to demand
entry tax on the passenger car BMW X5 3.OD RHD with chasis no.
WBAFB72000 LX22607, Engine No.22406024 of Kalahari Beige Metallic
Colour imported by the petitioner.
For Petitioner : Mr.T.V.Lakshmanan
For Respondents : Mr.C.Harsha Raj
Additional Government Pleader
ORDER
https://www.mhc.tn.gov.in/judis
(Order of the Court was made by Dr. ANITA SUMANTH.,J)
This writ petitioner has, at the time of admission on 27.11.2006,
been granted interim injunction as prayed, for upon condition of payment
of 25% of the Entry Tax within a period of four weeks from the date of
receipt of a copy of that order.
2. Noticing that, we had on 18.09.2024, passed the following
order:-
"Mr.Lakshmanan, learned counsel, will provide
proof of compliance with the interim directions
granted on 27.11.2006.
2. As a final opportunity, list on 25.09.2024 as item
no.1."
3. When the matter had come up on 25.09.2024, we are
constrained to note that there was no compliance with the directions
issued on 18.09.2024 and had passed the following order:-
"There is no proof available on record as to
whether the petitioner has complied with the interim
directions issued on 27.11.2006 on the strength of
which, the petitioner is enjoying interim orders
since November, 2006.
2. As a final opportunity, learned counsel for
the petitioner was asked to provide proof of
compliance with those interim directions and the
matter was directed to be listed today.
3. Today, learned counsel is not ready with
the proof per our directions dated 18.09.2024 and
hence petitioner is put to terms. Petitioner will remit
a sum of Rs.5,000/- to Cancer Institute, Adyar,
Chennai. Let proof of remittance be produced on the
next date of hearing.
4. To be noted that if those interim directions
had not been complied with then the writ petition is
itself liable to be dismissed in limine.
5. List on 27.09.2024 as item no.1."
4. Today, Mr.T.V.Lakshmanan, learned counsel, appearing for
https://www.mhc.tn.gov.in/judis
the petitioner submitted that he is still unable to obtain proof and has also
no instructions to report to this Court.
5. The writ petition is of the year 2006 and the petitioner has
been enjoying the benefit of interim injunction from that year. The prayer
is for a mandamus directing respondents not to demand Entry Tax on a
vehicle that had been imported in 2006.
6. In fact, on merits, the petitioner's case is covered adverse to
him by the judgment of the Apex Court in the case of State of Kerala and
others v Fr. William Fernandez etc [2017 SCC OnLine SC 1291], which
decision has been consistently followed by this Court, including in the case
of V.Krishnamurthy v State of Tamil Nadu Rep by its Secretary to
Government [2019 SCC OnLine Mad 8523].
7. For the reasons as aforesaid, this writ petition is dismissed
with costs. Interim injunction which is still in force is vacated and the
authorities are directed to proceed with the proceedings for assessment
forthwith. The direction to the petitioner to remit costs vide order dated
25.09.2024 is reiterated. A copy of this order will be sent to the
petitioner's address mentioned in the cause-title for immediate
compliance. Connected miscellaneous petition is closed.
[A.S.M., J] [G.A.M., J]
27.09.2024
Index:Yes/No
Neutral Citation:Yes
ssm
To
https://www.mhc.tn.gov.in/judis
1.The Secretary to Government,
Commercial Tax Department,
Fort St.George, Chennai - 9.
2.The Commercial Tax Officer,
Adyar I Assessment Circle,
Chennai.
3.The Regional Transport Officer,
South Triplicane Unit,
Chennai.
https://www.mhc.tn.gov.in/judis
DR. ANITA SUMANTH.,J.
and
G. ARUL MURUGAN.,J.
ssm
27.09.2024
https://www.mhc.tn.gov.in/judis
