M/S.Vgn Home Private Ltd, v. The State Of Tamil Nadu,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 20.06.2019
CORAM:
THE HONOURABLE MR. JUSTICE M.S.RAMESH W.P.No.1755 of 2013 and M.P.No.1 of 2013 M/s.VGN Homes Private Ltd., Rep. by its Managing Director, Mr.V.N.Devadoss, VGN Colosseum, No.333, Poonamalee High Road, Aminjikarai, Chennai 600 029.
...Petitioner
Vs
1. The State of Tamilnadu Rep. by its Secretary to Government, Commercial Tax Department, Fort St.George, Chennai - 600 009.
2. The Commercial Tax Officer (Central), Greams Road, Chennai- 600 006.
3. The Registering Authority - cum Regional Transport Officer, Chennai-North West, Anna Nagar, Chennai - 600 040.
...Respondents
Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, directing the third respondent the Regiional Transport Officer, Chennai North West, Anna Nagar, Chennai 600 040 to register the Rolls Royce Phantom SWB, Platinum Car bearing Chassis No.SCA681S03DUH23548, Engine No.90030384 in the name of the Petitioner's without insisting upon payment of Entry Tax. For Petitioner : Mr.C.T.Prabhakar For Respondents : Mrs.Dhanamadhri Government Advocate for R1 and R2 : Mr.A.Zakir Hussain for R3 https://hcservices.ecourts.gov.in/hcservices/
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 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.
Consequently, connected miscellaneous petition is closed.
vum Sd/- Assistant Registrar //True Copy// Sub Assistant Registrar To
1. The Secretary to Government State of Tamilnadu Commercial Tax Department, Fort St.George, Chennai - 600 009.
2. The Commercial Tax Officer (Central), Greams Road, Chennai- 600 006.
3. The Registering Authority - cum Regional Transport Officer, Chennai-North West, Anna Nagar, Chennai - 600 040.
+1cc to the Govt.Pleader, Vide Sr.No.51189 +1cc to the Spl. Govt.Pleader (Taxes),Vide Sr.No.51332 W.P.No.1755 of 2013 and M.P.No.1 of 2013 Kak(02/08/2019) https://hcservices.ecourts.gov.in/hcservices/