Tvl. Roudra Metal Forgings v. The State Of Tamilnadu

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.04.2024 CORAM :

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE J.SATHYA NARAYANA PRASAD Tvl. Roudra Metal Forgings (P) Ltd.

H 3B Ganga Colony, First Avenue Ashok Nagar, Chennai 83.

..

Petitioner Vs.

1. The State of Tamil Nadu Rep. by the Secretary to Government (CT) Fort St. George, Chennai 9.

2. The Commercial Tax Officer Saligramam Assessment Circle Chennai.

..

Respondents Prayer: Petition filed under Article 226 of the Constitution of India seeking a writ of Declaration declaring the Section 2(c), Section 2(g) and Section 3 of the Tamil Nadu Tax on Entry of Goods into the Local Area Act, 2001 as ultra vires Articles 14, 19(1)(g), 301(a), 269 of the Constitution and therefore unenforceable and of no effect insofar as the petitioner is concerned.

For the Petitioner : No appearance For the Respondents : Mr.Venkateswaran Special Government Pleader (T)

ORDER

(Made by the Hon'ble Chief Justice) None appears for the petitioner. We have heard Mr.Venkateswaran, learned Special Government Pleader for the respondents.

2. It is submitted by learned Special Government Pleader that the issue involved is the similar one decided in W.P.No.1656 of 1996 etc. batch under order dated 28.03.2024.

3. In the light of that, the present writ petition is disposed of in terms of the order dated 28.03.2024 made in W.P.No.1656 of 1996 etc. batch. There shall be no order as to costs. Consequently, W.P.M.P.No.12131 of 2006 is closed.

(S.V.G., CJ.) (J.S.N.P., J.) 22.04.2024 Index :

Yes/No :

Yes/No kpl

To

1. The Secretary to Government (CT) Fort St. George, Chennai 9.

2. The Commercial Tax Officer Saligramam Assessment Circle Chennai.

THE HON'BLE CHIEF JUSTICE AND J.SATHYA NARAYANA PRASAD, J (kpl) 22.04.2024