M/S.Vaishnovi Engineers v. The State Of Tamilnadu
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 27.09.2021
CORAM
THE HONOURABLE MR.JUSTICE M.SUNDAR W.P.Nos.1533 and 1534 of 2006 and W.M.P.Nos.1722 to 1725 of 2006 M/s.Vaishnovi Engineers, 128, Madhavaram High Road, Perambur, Chennai - 11.
... Petitioner in both WPs Vs 1.The State of Tamil Nadu, Rep. By its Secretary, Home (Transport) Department, Fort St.George, Chennai - 9.
2.The Commercial Tax Officer, Greams Road,Chennai - 6.
3.The Regional Transport Officer, Chennai North, Chennai.
4.The Motor Vehicle Inspector, Grade I, Regional Transport Office, Chennai North, Chennai.
... Respondents in both WPs Prayer in W.P. No.1533 of 2006: Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus forbearing the respondents and their subordinates from demanding or collecting entry tax on the petitioner's used Grove Crane Model RT76-S SL No.44863 YOM 1992, to be registered and assigned new registration mark by the third and fourth respondents. Prayer in W.P. No.1534 of 2006: Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus forbearing the respondents and their subordinates from demanding or collecting entry tax on the petitioner's used Grove Crane Model RT75-S SL No.44635 YOM 1992, to be registered and assigned new registration mark by the third and fourth respondents.
For Petitioner : Mr.V.Santharam (in both cases) For Respondents : Ms.Amirta Dinakaran Government Advocate (in both cases) COMMON ORDER Mr.V.Santharam, learned counsel representing the counsel on record for the writ petitioner and Ms.Amirta Dinakaran representing the Revenue on behalf of all the respondents are before this virtual court.
2.Learned counsel submits that one of the counsel on record Mr.V.S.Srikrishnan, who was handling the captioned writ petitions is no more. Learned counsel also submits that the other counsel on record have no instructions. Learned counsel submits that no instruction memo has been filed and a scanned reproduction of the same is as follows:
3.The contents of the memo are reiterated in the hearing today.
4.The writ petitions are of the year 2006 and they have been filed on 20.01.2006 to be precise. This means that the writ petitions are more than one and half decades old i.e., more than 15 years old.
5.Be that as it may, learned Revenue counsel pointed out that nothing really survives in the captioned matter as the issue pertaining to entry tax and imported cars has been decided by a Hon'ble Division Bench in V.Krishnamurthy Vs. State of Tamil Nadu and Others reported in 2019 SCC Online Mad 8523 and the captioned matter is squarely covered by the same. 6.In the light of the aforementioned narrative, captioned writ petitions are dismissed. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed.
Sd/- Assistant Registrar(CS IX) //True Copy// Sub Assistant Registrar mmi/ssm To 1.The Secretary, State of Tamil Nadu, Home (Transport) Department, Fort St.George, Chennai - 9.
2.The Commercial Tax Officer, Greams Road,Chennai - 6.
3.The Regional Transport Officer, Chennai North, Chennai.
4.The Motor Vehicle Inspector, Grade I, Regional Transport Office, Chennai North, Chennai.
+1cc to the Special Government pleader Sr.50252 W.P.Nos.1533 and 1534 of 2006 ss[co] srg 18/10/2021