R.Narasimhan, v. The State Of Tamil Nadu Rep By

2024:MHC:3233

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 13.08.2024

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH and THE HONOURABLE MR. JUSTICE G.ARUL MURUGAN WA.No.822 of 2013 and M.P.No.1 of 2013 R.Narasimhan ... Appellant Vs 1.The State of Tamil Nadu, Rep. by its Secretary to Government, Transport Department, Fort St.George, Chennai - 600 009.

2.The Transport Commissioner, Transport Department, Chepauk, Chennai - 600 005.

3.The Special Commissioner and Commissioner of Commercial Taxes, Chepauk, Chennai - 600 005.

4.The Commissioner of Commercial Taxes, Government of Puducherry, Puducherry.

... Respondents PRAYER: Writ Appeal filed under Clause 15 of Letters Patent to set aside the order dated 06.08.2012 made in W.P.No.16457 of 2012. For Appellant : Mr.E.Senthilkumar for M/s.Sampathkumar and Associates Page No.1/4

For Respondents : Mr.U.M.Ravichandran (For R1 and R2) Special Government Pleader Mr.Prashanth Kiran (For R3) Government Advocate No appearance - (For R4)

JUDGMENT

(Judgment of the Court was delivered by Dr.ANITA SUMANTH,J.) The prayer in writ petition was for a mandamus forbearing the respondents from invoking the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 (in short 'Act'). 2.The writ petition has come to be dismissed on 06.08.2012, the writ Court rejecting the request for mandamus with the Caveat that if any order had been passed against the petitioner on the aspect of entry tax, it would be open to the petitioner to challenge the same. 3.We find no infirmity in the conclusion of the writ Court dated 06.08.2012. Moreover, it is unclear as on date as to whether any proceedings have been initiated by the respondents invoking the provisions of the Act as parties are unable to throw any light in this regard. 4.Dismissed with no order as to costs. Connected miscellaneous petition is closed.

(A.S.M.,J) (G.A.M.,J) vs 13.08.2024 Index: Yes/No Speaking Order: Yes Page No.2/4

To 1.The Secretary to Government, Transport Department, Fort St.George, Chennai - 600 009.

2.The Transport Commissioner, Transport Department, Chepauk, Chennai - 600 005.

3.The Special Commissioner and Commissioner of Commercial Taxes, Chepauk, Chennai - 600 005.

4.The Commissioner of Commercial Taxes, Government of Puducherry, Puducherry.

Page No.3/4

Dr.ANITA SUMANTH,J AND G.ARUL MURUGAN,J.

vs and M.P.No.1 of 2013 13.08.2024 Page No.4/4