Mrs.Sujatha Vijayakumar v. The Union Of India

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 17.04.2024

CORAM

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE J.SATHYA NARAYANA PRASAD Sujatha Vijayakumar : Petitioner in all writ petitions versus 1.The Union of India, rep. By the Secretary to Government, Ministry of Finance, Department of Revenue, New Delhi 2.The Government of Tamil Nadu, rep. By its Secretary, Commercial Taxes Department, Fort St.George, Chennai 9 3.The Commercial Tax Officer Office of the Commercial Tax Officer, Luz Assessment Circle, NO.46, P.S.Kumarasamy Raja Salai, Raja Annamalaipuram, Chennai 600028 : Respondents in all writ petitions Prayer: WP Nos.11333 and 11334 of 2011 filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records relating to the impugned notice in Rc.No.1180/2008/A1 TNGST/2001-02; Rc.No.1181/2008/A1 TNGST/2002-03 dated 17.

06.2008 on the file of the third respondent and quash the same. WP No.11335 of 2011 filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration declaring Entry 46 of Part D of the first Schedule of TNGST Act 1959 insofar as it provides for levy of sales tax on customised IT software as ultra vires Entry 54 of List II of the Seventh Schedule to and Article 14, 19(1)(g) and 245 of the Constitution of India.

WP No.11336 of 2011 filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration declaring Section 65(105)(zzzm) of the Finance Act, 1994 as ultra vires Entry 54 of List II of the Seventh Schedule to and Article 14, 19(1)(g) and 245 of the Constitution of India.

For Petitioner :

Mr.K.Magesh For Respondent No.1 :

Mr.AR.L.Sundaresan, Additional Solicitor-General assisted by Mr.V.Sundareswaran For Respondents 2, 3 :

Mr.Haribabu, Additional Government Pleader, assisted by Mr.M.Venkaeswaran, Special Government Pleader COMMON ORDER (Made by the Hon'ble Chief Justice) We have heard Mr.K.Magesh, learned counsel for the petitioner, Mr.AR.L.Sundaresan, learned Additional Solicitor-General, for the first respondent and Mr.Haribabu, learned counsel for respondents 2 and 3.

2. Learned counsel for the petitioner, on instructions, submits that the petitioner in the present writ petition would not press his challenge to the vir e s of the provisions and the same be kept open. He further submits that time be granted to file reply to the show-cause notice.

3. The petitioner may file reply to the show-cause notice within three weeks from today. If reply is filed by the petitioner within three weeks from today,

then the respondent authorities shall consider the reply filed by the petitioner before adjudicating upon the show-cause notice issued to the petitioner. In that event, all contentions of the respective parties are kept open.

4. The writ petition stands disposed of. There shall be no order as to costs. Consequently, MP Nos.1 and 2 of 2011 (2 Nos.) are closed. ( S . V. G . , C J . ) ( J . S . N . P. , J . ) 1 7 . 0 4 . 2 0 2 4 Index : Yes/No : Yes/No tar To 1.The Secretary to Government, Ministry of Finance, Department of Revenue, New Delhi 2.The Secretary, Commercial Taxes Department, Fort St.George, Chennai 9 3.The Commercial Tax Officer Office of the Commercial Tax Officer, Luz Assessment Circle, No.46, P.S.Kumarasamy Raja Salai, Raja Annamalaipuram, Chennai 600028

THE HON'BLE CHIEF JUSTICE AND J.SATHYA NARAYANA PRASAD, J.

(tar) 17.04.2024