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Madras High CourtWP/14078/2007withdrawn dismissed

M/S.Indev Warehouse And v. The Deputy Commercial Tax

2024-04-04Honourable The Chief Justice,Honourable Mr Justice J.Sathya Narayana Prasad4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 04.04.2024 CORAM :

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE J.SATHYA NARAYANA PRASAD M/s. Indev Warehouse and Container Services P Ltd. Now known as M/s. Gateway Distriparks (South) P Ltd.

Rep. by its Finance Manager S.Kalyanaraman No.200, Ponneri High Road New Manali, Chennai 600 103.

..

Petitioner Vs.

1. The Deputy Commercial Tax Officer Enforcement (South) PAPJM Building Greams Road Chennai 600 006.

2. The Commercial Tax Officer Mannady (East) Assessment Circle No.151, NSC Bose Road Chennai 600 001.

3. The State of Tamil Nadu Rep. by its Secretary Commercial Taxes Department Fort St. George, Chennai 600 006.

..

Respondents

Prayer: Petition filed under Article 226 of the Constitution of India seeking a writ of Declaration to declare the provisions of the Tamil Nadu Tax on the Entry of Motor Vehicle into Local Areas Act, 1990 as ultra vires the provisions of the Constitution of India and in being not compensatory in nature as per the test laid down by the Constitutional bench of the Apex Court in (2006) 145 STC 554 and the decision of the Division Bench of this Court in W.P.Nos.12553-12555/2002 dated 22.03.2007.

For the Petitioner : Mr.V.Sundareswaran For the Respondents : Mr.C.Harsharaj Additional Government Pleader

ORDER

(Made by the Hon'ble Chief Justice) Learned counsel for the petitioner, on instructions, seeks leave to withdraw the writ petition.

2. In the light of that, the writ petition is dismissed as withdrawn. There shall be no order as to costs. (S.V.G., CJ.) (J.S.N.P., J.) 04.04.2024 Index :

Yes/No :

Yes/No kpl

To

1. The Deputy Commercial Tax Officer Enforcement (South) PAPJM Building Greams Road Chennai 600 006.

2. The Commercial Tax Officer Mannady (East) Assessment Circle No.151, NSC Bose Road Chennai 600 001.

3. The Secretary Commercial Taxes Department Fort St. George, Chennai 600 006.

THE HON'BLE CHIEF JUSTICE AND J.SATHYA NARAYANA PRASAD, J (kpl) 04.04.2024