M/S. P.R.P. Expoorts v. The State Of Tamilnadu Rep

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 14.09.2021

CORAM

THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM W.P.NOS.13805 OF 2007, 1398 & 21026 & 14225 OF 2008, 3031 OF 2009 AND M.P.NOS.1 OF 2007, 1 OF 2008, 1 OF 2009 M/s.P.R.P.Exports, Therekutheru Village, Melur Taluk, Madurai- 625 122. ..Petitioner in W.P.No.13805 of 2007 C.Ravindran, .. Petitioner in W.P.Nos.1398 & 14225 of 2008 Tamil Nadu Co-Operative Milk Producers Federation LTD., Represented by its General Manager,Aavin Illam, Madhavaram Milk Colony, Chennai- 600 051 ..Petitioner in W.P.No.21026 of 2008 M/s.Ishwarya Transport, Represented by its partner, P.Rajarajan, 40, Taylors Road, Kilpauk, Chennai- 600 010 ..Petitioner in W.P.No.3031of 2009 vs W.P.No.13805 of 2007:

2. The Deputy Commercial Tax Officer, Melur.

.. Respondents W.P.No.14225 of 2008:

Fort St. George, Chennai.

2. The Administrative Assistant Commissioner,

3. The Commercial Tax Officer,

4. The Registering Authority, Chennai- Central, Chennai- 23.

... Respondents W.P.No.1398 of 2008:

2. The Administrative Assistant Commissioner, Chennai-600 006.

3. The Commercial Tax Officer,

4. The Registering Authority, Chennai- Central, Chennai-23.

... Respondents W.P.No.21026 of 2008:

2. The Administrative Assistant Commissioner, Chennai-600 006.

3. The Commercial Tax Officer, Manali Assessment Circle,

4. The Registering Authority, Thiruvallur, Thiruvallur.

... Respondents W.P.No. 3031 of 2009:

Commercial Taxes & Registration Department,

2. The Administrative Deputy Commissioner,

3. The Assistant Commissioner,(CT)

4. The Registering Authority, Chennai- (Central), Chennai-23.

... Respondents Prayer in W.P.No.13805of 2007 :

Writ Petition is filed under Article 226 of the Constitution of India praying to issue a Writ of Declaration, declaring that Section 2(d), Section 2(g) and Section 3 of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990, in so far as it relates to Hydraulic Mobile Cranes, Loaders as ultra Article14, 19(1)(a), 19(1)(g), 301 and 304(a) and (b) of the Constitution of India and also not a 'compensatory or regulatory tax' in view of the law laid down by the Supreme Court in the case of Jindal stainless Steel & another v. State of Haryana and other reported in 145 STC 544 and therefore unenforceable and of no effect in so far as the petitioner herein is concerned. Prayer in W.P.No. 14225 of 2008:

Writ Petition is filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the

fourth respondent to register under the Motor Vehicles Act the Vehicle (Motor Car) bearing Engine No. BPP 105955 and chassis No. WAU ZH 74F 98 No. 37745 without insisting upon production of a no objection certificate from the first respondent department in relation to payment of entry tax.

Prayer in W.P.No. 1398 of 2008:

Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorarified Mandamus calling for the records on the files of the 2nd respondent in E.T.R.SI.No.129/2007/B1 dated 17.12.2007 and quash the same in so far as the levy of entrytax is concerned and further direct the fourth respondent to register under the Motor Vehicles Act the vehicle (Motor Car) bearing Engine No. DUG 029114 and chassis No. WAU ZZZ 4 L 17 DO 43557 without insisting upon production of "No objection Certificate"from the first respondent department in relation to payment of entry tax. Prayer in W.P.No.21026 of 2008:

Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of a Writ of Mandamus, directing the fourth respondent to register under the Motor Vehicles Act the Vehicle purchased vide invoice No.903262369 dated 23.07.2008 without insisting upon production of "No Objection Certificate"from the first respondent department in relation to payment of entry tax.

Prayer in W.P.No.3031 of 2009:

Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of a Writ of Mandamus, directing the fourth respondent to register under the Motor Vehicles Act the vehicle Motor car bearing Engine No. CAG 112520 and chassis No. WAUZH88KX9A088242 without insisting upon production of "No objection Certificate"from the first respondent department in relation to payment of entry tax. For Petitioners : Mr.P.V.Sudhakar for Mr.K.J.Chandran ..in W.P.No.13805 of 2007 Mr.R.Senniappan ..in W.P.Nos.14225, 1398 of 2008 & Mr.P.Rajavelu ..in W.P.No.21026 of 2008

For Respondents: Mr.V.Nanmaran Government Advocate for R1 and R2 .. in W.P.No.13805 of 2007 Mr.V.Nanmaran Government Advocate for R1 to R4 .. in W.P.No.1398 of 2008 Mr.V.Veluchamy Government Advocate ..in W.P.No.14225, 21026 of 2008 & 3031/2009 COMMON ORDER The relief of declaration as such sought for in these present Writ Petitions were adjudicated and the Hon'ble Supreme Court of India settled the issues in the case of Jindal Stainless Steel & another vs. State of Haryana and others reported in 145 STC 544. Thus, the issues are no more resintegra.

2. However, the learned Counsels for the petitioners made a submission that the notices were issued and the petitioners have to submit their objections in respect of the some other issues relatable to the facts and circumstances. That being so, the petitioners are at liberty to approach the Competent Authorities for the purpose of submission of their objections, if any, with reference to the issues which are all to be considered independently by the Authorities competent.

3. With this liberty, these Writ Petitions stand disposed of. No costs. Consequently, all the connected Miscellaneous petitions are closed.

Sd/- Assistant Registrar(CS VI) //True Copy// nti/pns Sub Assistant Registrar To

1. The Secretary to Government, State of Tamil Nadu,

2. The Deputy Commercial Tax Officer, Melur.

3. The Administrative Assistant Commissioner, Chennai 600 006.

4. The Administrative Deputy Commissioner,

5. The Commercial Tax Officer,

6. The Registering Authority, Chennai- Central, Chennai- 23.

7. The Commercial Tax Officer, Manali Assessment Circle,

8. The Registering Authority, Thiruvallur, Thiruvallur.

9. The Assistant Commissioner (CT) Kilpauk Assessment Circle +1cc to the Special Government Pleader(Taxes), S.R.No.46954,46993,46968,47001 +1cc to Mr.B.Raveendran, Advocate, S.R.No.46555 W.P.Nos.13805 of 2007, 1398 & 21026 & 14225 of 2008, 3031 of 2009 and M.P.Nos.1 of 2007, 1 of 2008, 1 of 2009 PM(CO) PM/07/10/2021