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Madras High CourtWP/15856/2006disposed of

M/S. P.R.P. Exports, v. The State Of Tamilnadu,

2024-03-08Honourable The Chief Justice,Honourable Mr Justice D.Bharatha Chakravarthy5 pages

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. P.R.P.Exports 379, Sarvewaran Koil St Anna Nagar Petitioner in Madurai 625 020.

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W.P.No.15856/06 Ms/. P.R.P.Granite Keelavalavu Melur Taluk Petitioner in Madurai 625 102.

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W.P.No.15857/06 Vs.

1. State of Tamil Nadu rep. by the Secretary to Government Department of Commercial Taxes and Religious Endowments Fort St. George, Chennai 600 009 Tamil Nadu.

2. The Special Commissioner & Commissioner of Commercial Taxes Ezhilagam, Chepauk Chennai 600 005.

3. The Deputy Commercial Tax Officer Respondents in Melur.

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both W.Ps.

Prayer: Petitions filed under Article 226 of the Constitution of India seeking a writ of Declaration declaring G.O.Ms.No.528 (Commercial Taxes & Religious Endowments (B2) Department) dated 21.11.1997 as illegal and ultra vires Section 4-E of the Tamil Nadu General Sales Tax Act, 1959.

For the Petitioners : Mr.R.L.Ramani For the Respondents : Mr.C.Harsharaj Additional Government Pleader

ORDER

(Made by the Hon'ble Chief Justice) We have heard Mr.R.L.Ramani, learned counsel for the petitioners and Mr.C.Harsharaj, learned Additional Government Pleader for the respondents.

2. Learned Additional Government Pleader submits that the petitioner in W.P.No.15857 of 2006 had filed another writ petition bearing No.36080 of 2004 challenging G.O.Ms.No.528 dated

21.11.1997. The said writ petition was closed as infructuous.

3. In the light of that, the present writ petitions would meet the same fate.

4. The writ petitions, as such, are closed and disposed of. There shall be no order as to costs. Consequently, W.P.M.P.Nos.15633 and 15634 of 2006 are closed.

(S.V.G., CJ.) (D.B.C., J.) 08.03.2024 Index :

Yes/No :

Yes/No kpl To

1. The Secretary to Government Department of Commercial Taxes and Religious Endowments Fort St. George, Chennai 600 009 Tamil Nadu.

2. The Special Commissioner & Commissioner of Commercial Taxes Ezhilagam, Chepauk, Chennai 600 005.

3. The Deputy Commercial Tax Officer Melur.

THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J (kpl) 08.03.2024