M/S.Mpl Automobiles v. The State Of Tamil Nadu
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28.03.2024
CORAM
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY WP No.7579 of 2006 M/S.MPL AUTOMOBILES 12, DR.NAIR ROAD T.NAGAR, CHENNAI-17.
: Petitioner Vs 1.THE STATE OF TAMIL NADU REP.BY ITS SECRETARY COMMERCIAL TAXES DEPARTMENT FORT ST.GEORGE, CHENNAI-9.
2.THE COMMERCIAL TAX OFFICER : Respondents Prayer: Writ petition filed under Article 226 of the Constitution of India for issuance of a Writ of Declaration declaring the provisions of Sec.13(3) of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 insofar as it mandates the deposit of the entire amount of tax and penalty without any power to the appellate
authority to waive the said pre-deposit for the purpose of filing of an appeal as ultra vires Article 14 of the Constitution of India. WP No.7580, 7581 & 7582 of 2006 M/S.MPL AUTOMOBILES 12, DR.NAIR ROAD T.NAGAR, CHENNAI-17.
: Petitioner Vs THE COMMERCIAL TAX OFFICER : Respondent Prayer: WP No.7580/2006 filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records of the respondent in TNGST No.1561382/2000-01/Entry Tax and quash the notice dated 30.01.2006.
WP No.7581/2006 filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records of the respondent in TNGST No.1561382/2002-03/Entry Tax and quash the notice dated 30.01.2006.
WP No.7582/2006 filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari to call for the records of the respondent in TNGST No.1561382/2001-02/Entry Tax and quash the notice dated 30.01.2006.
For Petitioner :
Mr.N.Prasad For Respondents :
Mr.C.Harsharaj Additional Government Pleader
COMMON ORDER (Made by the Hon'ble Chief Justice) We have heard Mr.N.Prasad, learned counsel for the petitioner and Mr.C.Harsharaj, learned Additional Government Pleader for the respondents.
2. The petitioner challenges the provisions of Sec.13(3) of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990, requiring pre-deposit of amount while filing appeal and also the showcause notices issued by the Commercial Tax Officer.
3. Learned counsel for the petitioner fairly concedes that in almost all the taxing statutes, similar provision has been upheld. In view of that, he does not press the challenge to the provision. Learned counsel further submits that the petitioner would approach the authority concerned and contest the show cause notice.
4. In view of the fact that challenge to the provision is now not pressed, we are not required to go into the merits of the same.
5. As far as show cause notices are concerned, the petitioner may contest the show cause notices before the authority concerned, as may be permissible under law. In that event, all contentions are kept open. The petitioner may file its reply to the show cause notice within fifteen days from today.
6. The writ petitions are accordingly disposed of. There shall be no order as to costs. Consequently, WPMP Nos.8333 to 8335 of 2006 are closed.
(S.V.G., CJ.) (D.B.C., J.) 28.03.2024 Index : Yes/No : Yes/No tar
To 1.THE SECRETARY COMMERCIAL TAXES DEPARTMENT FORT ST.GEORGE, CHENNAI-9.
2.THE COMMERCIAL TAX OFFICER
THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J.
(tar) 28.03.2024