Andhra Social And Cultural Association, v. State Of Tamil Nadu

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 03.04.2024

CORAM

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE J.SATHYA NARAYANA PRASAD Andhra Social and Cultural Association rep.by its President Mr.Audiseshiah No.44, Vijayaraghavachari Road T.Nagar, Chennai - 600 017.

.. Petitioner -vs1.State of Tamil Nadu, rep.by its Secretary (Commercial Tax Department) Fort St.George, Chennai 600 009.

2.The Commercial Tax Officer T.Nagar (East) Assessment Circle No.46, Greenways Road, Chennai 600 028.

.. Respondents Prayer: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration declaring the provisions of the Tamil Nadu Tax on Luxuries in Hotel and Lodging Houses Act (Act VI of 1981) as Ultravires, unenforceable, inoperative and void so far as the petitioner Association is concerned.

For the Petitioner :

Mr.G.Vijay Anand For the Respondents :

Mr.C.Harshraj Additional Government Pleader (Taxes) * * * * *

ORDER

(Made by the Hon'ble Chief Justice) We have heard Mr.G.Vijay Anand, learned counsel for the petitioner and Mr.C.Harshraj, learned Additional Government Pleader (Taxes) for the respondents.

2. Learned counsel for the petitioner submits that the relief claimed in this writ petition has become infructuous.

3. In view of the statement made by learned counsel for the petitioner, the writ petition is dismissed as infructous. There will be no order as to costs.

(S.V.G., CJ.) (J.S.N.P., J.) 03.04.2024 Index : Yes/No : Yes/No kst

To 1.The Secretary to Government Commercial Tax Department Fort St.George, Chennai 600 009.

2.The Commercial Tax Officer T.Nagar (East) Assessment Circle No.46, Greenways Road, Chennai 600 028.

THE HON'BLE CHIEF JUSTICE AND J.SATHYA NARAYANA PRASAD, J.

(kst) 03.04.2024