Sri Bagavathi Auto Parts v. State Of Tamil Nadu Rep. By

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 16.02.2024 CORAM :

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY Sri Bagavathi Auto Parts Rep. by its Proprietor P.Asokan No.144, S1, Salem Road Namakkal, Namakkal District.

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Petitioner Vs.

1. State of Tamil Nadu Rep. by the Secretary Commercial Taxes and Registration Department Fort St. George, Chennai - 600 009.

2. The Deputy State Tax Officer Namakkal Town Circle Namakkal District.

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Respondents Prayer: Petition filed under Article 226 of the Constitution of India seeking a writ of declaration, declaring that the proviso introduced by Tamil Nadu Value Added Tax (Second Amendment) Act, 2008 (Act 49 of 2008) with effect from 02.12.2008, to Section 3(4)(b) of the Tamil Nadu Value Added Tax Act, 2006 as ultra vires and contrary to SubSections 4(a) and 4(b) of Section 3 of the TANVAT Act, 2006 as being

arbitrary, irrational and infringing the rights of the petitioner under Articles 14, 19(1)(g) of the Constitution of India. For the Petitioner : Mr.J.Prasanna Kumar For the Respondents : Mr.M.Venkateswaran Special Government Pleader (Tax)

ORDER

(Made by the Hon'ble Chief Justice) Note is placed for withdrawal of the present writ petition.

2. Mr.J.Prasanna Kumar, learned counsel for the petitioner, appearing virtually, seeks leave to withdraw the present petition.

3. In view of the request made, the writ petition stands dismissed as withdrawn. There shall be no order as to costs. (S.V.G., CJ.) (D.B.C., J.) 16.02.2024 Index :

Yes/No :

Yes/No drm

To

1. The Secretary State of Tamil Nadu Commercial Taxes and Registration Department Fort St. George, Chennai - 600 009.

2. The Deputy State Tax Officer Namakkal Town Circle Namakkal District.

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

(drm) 16.02.2024