The Madras High Court Staff v. 1) State Of T.N. Rep.By Secy.

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED 30.03.2023

CORAM

THE HONOURABLE Mr.JUSTICE R.MAHADEVAN AND THE HONOURABLE Mr.JUSTICE MOHAMMED SHAFFIQ and W.M.P.No.19459 of 1998 The Madras High Court Staff Association represented by its Secretary T.L.Lakshmipathy (Reg.No.269/95) .. Petitioner Vs.

1.State of Tamil Nadu represented by its Secretary to Government, Municipal Administration & Water Supply Department, 2.State of Tamil Nadu represented by its Secretary to Government, Law Department, 3.The Registrar, High Court, Chennai.

.. Respondents 1/6

Petition filed under Article 226 of the Constitution of India, praying to issue a WRIT OF DECLARATION declaring that the provisions of the Tamil Nadu Tax on Professions, Trades, Callings and Employment Act 24 of 1992 (Tamil Nadu Act 24 of 1992) are not applicable to the members of the petitioner association, if necessary declaring in particular Section 3 of the said Act as ultravires and unconstitutional.

For Petitioner : Mr.V.Sivalingam for Mr.S.Kamadevan For RR1 & 2 : Mr.R.Shanmugasundaram Advocate General assisted by Mr.Sonu Sathish Kumar For R3 : Mr.S.Haja Mohideen

O R D E R

[Order of the Court was made by R.MAHADEVAN, J.] The prayer made in this writ petition is to issue a writ of Declaration, declaring that the provisions of the Tamil Nadu Tax on Professions, Trades, Callings and Employment Act 24 of 1992 (Tamil Nadu Act 24 of 1992) are not applicable to the members of the petitioner association, and if necessary, 2/6

declaring in particular, Section 3 of the said Act, as ultravires and unconstitutional.

2.When the matter was taken up for consideration, the learned Advocate General appearing for the respondents 1 and 2 submitted that subsequent to the filing of this writ petition, the aforesaid Tamil Nadu Act 24 of 1992 was repealed; and that, new Amendment Act of Tamil Nadu Act 59 of 1998 was introduced and the same was also published in the Government Extraordinary Gazette on 28.12.1998 and is in force till date. Therefore, according to the learned Advocate General, nothing survives for further adjudication herein.

3.Conceding to the aforesaid submissions made on the side of the respondent authorities, the learned counsel for the petitioner submitted that on 10.08.1998, this court has granted an order of interim stay without any timeline and the same still continues even today and hence, the members of the petitioner Association / employees of the High Court, have been under the interim protection from payment of professional tax. The learned 3/6

counsel further submitted that considering the huge amount involved, the members of the petitioner Association / employees of the High Court, may be granted liberty to submit a fresh representation seeking waiver of the arrears of professional tax payable by them or any other relief. 4.Recording the above, liberty is granted as prayed. If any such representation is filed, the same shall be considered and appropriate orders be passed, on merits and in accordance with law, after affording an opportunity of personal hearing to the petitioner. Accordingly, this writ petition is disposed of. No costs. Connected W.M.P. is closed. [R.M.D., J.] [M.S.Q., J.] 30.03.2023 nsd Index: Yes / No Speaking Order / Non-speaking Order To 1.The Secretary to Government, Municipal Administration & Water Supply Department, 4/6

2.The Secretary to Government, Law Department, 3.The Registrar, High Court, Chennai.

5/6

R.MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

nsd 30.03.2023 6/6