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Madras High CourtWP/14604/2004disposed of

M/S P And C Construction (P) Ltd., v. The State Of Tamil Nadu,

2024-03-05Honourable The Chief Justice,Honourable Mr Justice D.Bharatha Chakravarthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 05.03.2024 CORAM :

THE HON'BLE MR.SANJAY V.GANGAPURWALA , CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY M/s.P and C Constructions (P) Ltd., Rep. by its Managing Director SP.Periasamy .. Petitioner

Versus

1. The State of Tamil Nadu rep. by the Secretary to Government, Commercial taxes & Religious Endowments Department, Fort St. George, Chennai - 600 009.

2. The Commercial Tax Officer, Brough Road Circle, Commercial taxes Buildings, Erode.

.. Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India seeking a Writ of Declaration declaring the provisions of Explanation V under Section 2(1)(aa) of the Tamil Nadu Additional Sales Tax Act introduced by Act 23 of 2002 as ultra vires and unconstitutional. For Petitioner : Mr.S.Ramanathan 1/4

For Respondents : Mr.T.K.Saravanan, Government Advocate

ORDER

(Order of the Court is made by the Hon'ble Chief Justice) Heard Mr.S.Ramanathan, learned Counsel for the petitioner and Mr.T.K.Saravanan, learned Government Advocate for the respondents.

2. The contention of the petitioner is that the respondents cannot levy or recover additional sales tax under the provisions of Explanation V under Section 2(1)(aa) of the Tamil Nadu Additional Sales Tax Act, 1970.

3. The constitutional validity of the said Explanation V under Section 2(1)(aa) of the said Act has been considered and the explanation is held to be ultra vires. The judgment of the learned Single Judge has been upheld by the Division Bench in the appeal in W.A.(MD).No.174 of 2013 reported in 2016-VIL-548-MAD.

4. In the light of that, the present Writ Petition is disposed of. There shall be no order as to costs.

(S.V.G., CJ.) (D.B.C., J.) 2/4

05.03.2024 Index : yes/no Speaking order/Non-speaking order : yes/no grs To

1. The Secretary to Government, Commercial taxes & Religious Endowments Department, Fort St. George, Chennai - 600 009.

2. The Commercial Tax Officer, Brough Road Circle, Commercial taxes Buildings, Erode.

3/4

THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J.

grs 05.03.2024 4/4