G.Kumar, Contractor, v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED 30.01.2024

CORAM

THE HON'BLE Mr. JUSTICE R. MAHADEVAN AND THE HON'BLE Mr. JUSTICE MOHAMMED SHAFFIQ AND W.M.P.No.9942 of 2016 in W.P.No.11505 of 2016 G.Kumar .. Petitioner in both WPs Vs.

The Commercial Tax Officer (FAC) Mannargudi Assessment Circle Mannargudi Tiruvarur District .. Respondent in W.P.No.11505 of The State of Tamil Nadu rep. by the Secretary to Government Commercial Taxes Department Fort St. George Chennai 600 009 The Commercial Tax Officer (FAC) Mannargudi Assessment Circle Mannargudi Tiruvarur District .. Respondents in W.P.No.11506 of W.P.No.11505 of 2016 filed under Article 226 of the Constitution of 1/4

India praying for issuance of a Writ of Certiorari calling for the records of the respondent in TIN No.33673861390/2012-2013 (Entry Tax) dated 22.12.2015 and quash the same as illegal, arbitrary and against the provisions of the Act. W.P.No.11506 of 2016 filed under Article 226 of the Constitution of India praying for issuance of a Writ of Declaration to declare the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990, as ultra vires, Article 14, 19(1)(g), 301 and 304(a) and (b) of the Constitution of India and being non-compensatory in nature, in view of the recent finding rendered by the Division Bench of the High Court reported in 13 VST 390 following the law declared by the Supreme Court of India in the judgment reported in 145 STC 544 and therefore, unenforceable and of no effect insofar as the petitioner herein is concerned.

For Petitioner in both WPs : Mr.K.Soundararajan For Respondent/s in both WPs : Mr.Haja Nazirudeen Additional Advocate General Assisted by Mr.M.Venkateswaran Special Government Pleader COMMON ORDER (Order of the court was made by R. MAHADEVAN, J.) Based on the letter dated 29.01.2024 filed by the learned counsel for the petitioner before the Registry, these writ petitions have been listed today under 2/4

the caption "for withdrawal".

2. When these matters were taken up for hearing, the learned counsel for the petitioner sought permission of this Court to withdraw these writ petitions. He has also made an endorsement in the case bundle, to that effect.

3. In view of the above submission and the endorsement made by the learned counsel for the petitioner, these writ petitions are dismissed as withdrawn. No costs. Connected miscellaneous petition is closed. [R.M.D, J.] [M.S.Q, J.] 30.01.2024 gya To 1.The Secretary to Government Commercial Taxes Department Fort St. George Chennai 600 009 2.The Commercial Tax Officer (FAC) Mannargudi Assessment Circle Mannargudi Tiruvarur District 3/4

R. MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

gya 30.01.2024 4/4