Korumulla Nageswara Rao Rep By v. State Of Tamilnadu Rep By
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 24.06.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S.RAMESH W.P.No.25572 of 2001 Korumulla Nageswara Rao Rep. by his Power of Attorney Agent Sayyad Hussain Madar
...Petitioner
Vs
1. The State of Tamilnadu Rep. by its Secretary to Government, Commercial Tax Department, Fort St.George, Chennai - 9.
2. The Commercial Tax Officer, No.46, Greams Road, Chennai - 600006.
3. The Registering Authority, Chennai (Central), Spur Tank Road, Chetput, Chennai - 600031.
...Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorari, calling for the records related to the proceedings dated 07.12.2001 Endt.N Dis No.101236/03/01 on the file of the 3rd respondents and quash the same.
For Petitioner : Mr.C.Kathiravan For Respondents : Mrs.Dhanamadri, GA for R1 & R2 No Appearance for R3
ORDER
The proposition of entry tax leviable on vehicles imported from abroad was subject to challenge in various writ petitions and has ultimately been upheld by the Hon'ble Supreme Court of https://hcservices.ecourts.gov.in/hcservices/
India. Following the proposition, a Division Bench of this Court in a batch of writ petitions in W.P.No.32710 of 2005, etc., dated 29.01.2019, had also dismissed the Writ petitions holding that the importers are liable to pay entry tax on the vehicles imported from abroad and brought into the State of Tamil Nadu for use or for sale.
2. In view of the same, the prayer sought for in the present writ petition cannot be considered. Hence, the writ petition stands dismissed. No costs.
Sd/- Assistant Registrar (CS-V) //True Copy// Sub Assistant Registrar hvk To
1. The Secretary to Government, Commercial Tax Department, Fort St.George, Chennai-9.
2. The Commercial Tax Officer, No.46, Greams Road, Chennai - 600006.
3. The Registering Authority, Chennai (Central), Spur Tank Road, Chetput, Chennai - 600031.
+1 cc to the Special Government Pleader, S.R.No.52488 W.P.No.25572 of 2001 SPD(CO) SSM(25/07/2019).
https://hcservices.ecourts.gov.in/hcservices/