M/S., Victory Timber & v. The State Of Tamil Nadu, Rep.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 08.03.2024 CORAM :
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY M/s. Victory Timber & Plywoods Rep. by A.P.M.Mammootty Managing Partner 263 & 264, Sydenhams Road Chennai 600 003.
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Petitioner Vs.
1. The State of Tamil Nadu Rep. by the Secretary to Government Commercial Taxes & Religious Endowments Department Fort St. George, Chennai.
2. The Commercial Tax Officer Vepery Assessment Circle 3, Ritherdon Avenue Chennai 7.
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Respondents Prayer: Petition filed under Article 226 of the Constitution of India seeking a writ of Declaration declaring that Section 21(3) of the Tamil Nadu General Sales Tax Act, 1959 and Rules 24(9) and 9(A) of the
Tamil Nadu General Sales Tax Rules, 1959 as ultra vires the powers conferred on the 1st respondent under Entries 54 and 66 of List II of the Seventh Schedule to the Constitution of India and also violative of Articles 14 and 19(1)(g) of the Constitution of India. For the Petitioner : Mr.C.Venkat Raman For the Respondents : Mr.C.Harsharaj Additional Government Pleader
ORDER
(Made by the Hon'ble Chief Justice) We have heard Mr.C.Venkat Raman, learned counsel for the petitioner and Mr.C.Harsharaj, learned Additional Government Pleader for the respondents.
2. Learned Additional Government Pleader submits that the provisions of Tamil Nadu General Sales Tax Act are impugned. The said Act is not in force.
3. In view of that, nothing survives for adjudication in the
matter. The writ petition stands disposed of. There shall be no order as to costs. Consequently, W.P.M.P.No.12804 of 2006 is closed. (S.V.G., CJ.) (D.B.C., J.) 08.03.2024 Index :
Yes/No :
Yes/No kpl To
1. The Secretary to Government Commercial Taxes & Religious Endowments Department Fort St. George, Chennai.
2. The Commercial Tax Officer Vepery Assessment Circle 3, Ritherdon Avenue Chennai 7.
THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J (kpl) 08.03.2024