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Madras High CourtWP/19956/2006disposed of

M/S Swami Palani Andavar v. The State Of Tamilnadu Rep By

2024-04-22Honourable The Chief Justice,Honourable Mr Justice J.Sathya Narayana Prasad4 pages

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 M/s. Swami Palani Andavar Spinners (India) Pvt. Ltd. Rep. by its Managing Director R.Kittusamy SF No.1566/3-A, Mulanur Road Vellakovil 638 111 Erode District.

..

Petitioner Vs.

1. The State of Tamil Nadu Rep. by the Secretary to Government Department of Commercial Tax and Religious Endowment Fort St. George, Chennai 600 009.

2. The Commercial Tax Officer Kangayam Erode District.

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Respondents Prayer: Petition filed under Article 226 of the Constitution of India seeking a writ of Declaration declaring Section 2(c), Section 2(g) and Section 3 of the Tamil Nadu Tax on Entry of Goods into Local Area Act, 2001 along with Sl.No.3 of Notification No.II(2)/CT/892(e-3)/2001-

G.O.Ms.No.113 dated 30.11.2001 effective from 1.12.2001 as ultra vires to Articles 14, 19(1)(g), 269, 301 and 304(a) of the Constitution of India and therefore, unenforceable and of no effect insofar as the petitioner herein is concerned.

For the Petitioner : Ms.G.Pramila For the Respondents : Mr.Venkateswaran Special Government Pleader (T)

ORDER

(Made by the Hon'ble Chief Justice) We have heard Ms.G.Pramila, learned counsel for the petitioner and Mr.Venkateswaran, learned Special Government Pleader for the respondents.

2. Learned counsel for the petitioner and learned Special Government Pleader for the respondents submit 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, M.P.No.1 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 Department of Commercial Tax and Religious Endowment Fort St. George, Chennai 600 009.

2. The Commercial Tax Officer Kangayam Erode District.

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