N.Chandramohan v. The State Of Tamil Nadu
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED 13.02.2024
CORAM
THE HONOURABLE MR.JUSTICE R.MAHADEVAN and THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ and MP.Nos. 1 & 1 of 2008 N.Chandramohan .. Petitioner in both WPs Vs.
1. The State of Tamil Nadu, rep. by the Secretary to Government, Commercial Taxes & Religious Endowments Department, Fort St. George, Chennai.
2. The Deputy Commercial Tax Officer, Mannargudi, Thiruvarur District.
3. The Registering Authority, Regional Transport Officer, Mannargudi, Thiruvarur District.
.. Respondents in both WPs Prayer in WP.No.21545 of 2008: Writ petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of declaration to declare the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990, as ultra vires article 14, 19(1)(g), 301 and 304(a) and (b) of the constitution of India and being non compensatory in nature in view of the 1/4
recent finding rendered by the Division Bench of the High Court in WP.No.15960 of 1996 and batch of cases vide order dated 10.07.2007 following the law declared by the Supreme Court of India in the Judgement reported in 145 STC 544 and therefore unenforceable and of no effect in so far as the petitioner herein is concerned.
Prayer in WP.No.21546 of 2008: Writ petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Certiorari to call for the proceedings of the Deputy Commercial Tax officer, Mannargudi, the second respondent herein in Rc.B1/1545/07 dated 09.07.2008 and quash the same as null and void.
For Petitioner in both WPs : Mr.B.Gokul Priyan for Mr.K.Soundararajan For Respondents in both WPs : Mr.M.Venkateswaran Special Government Pleader COMMON ORDER (Order of the court was made by R. MAHADEVAN, J.) Based on the letter dated 24.01.2024 filed by the learned counsel for the petitioner before the Registry, these writ petitions have been listed today under the caption "for withdrawal".
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2. When these matters are taken up for hearing, the learned counsel for the petitioner seeks permission of this Court to withdraw these writ petitions, as the petitioner is intended to settle the dispute under the provisions of The Tamil Nadu Taxes (Settlement of Arrears) Act, 2023. He has also made an endorsement in the case bundle, to that effect.
3. In view of the above submission and the endorsement made by the learned counsel for the petitioner, these writ petitions are dismissed as withdrawn. No costs. Connected miscellaneous petitions are closed. [R.M.D, J.] [M.S.Q, J.] 13.02.2024 Internet : Yes Index : Yes / No av To
1. The State of Tamil Nadu, rep. by the Secretary to Government, Commercial Taxes & Religious Endowments Department, Fort St. George, Chennai.
2. The Deputy Commercial Tax Officer, Mannargudi, Thiruvarur District.
3. The Registering Authority, Regional Transport Officer, Mannargudi, Thiruvarur District.
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R. MAHADEVAN, J.
AND MOHAMMED SHAFFIQ, J.
av and MP.Nos. 1 & 1 of 2008 13.02.2024 4/4