Madras High CourtWP/8568/2006disposed of

M/S.Kishore Kumar Gokuldas v. The State Of Tamilnadu

2024-03-08Honourable The Chief Justice,Honourable Mr Justice D.Bharatha Chakravarthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 08.03.2024 CORAM :

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY M/s. Kishore Kumar Gokuldas (HUF) 5, Bishop Wallers Avenue East Mylapore Chennai 4.

Petitioner Vs.

1. The State of Tamil Nadu rep. by the Secretary to Government Commercial Taxes & Religious Endowments Department Fort St. George, Chennai 600 009.

2. The Deputy Commercial Tax Officer Mylapore Assessment Circle 46, Greenways Road Chennai 28.

Respondents Prayer: Petition filed under Article 226 of the Constitution of India seeking a writ of Declaration declaring the provisions of Explanation V

under Section 2(1)(aa) of the Tamil Nadu Additional Sales Tax Act introduced by Act 23 of 2002 as ultra vires and unconstitutional. For the Petitioner : Mr.S.Ramanathan For the Respondents : Mr.C.Harsharaj Additional Government Pleader

ORDER

(Made by the Hon'ble Chief Justice) We have heard Mr.S.Ramanathan, learned counsel for the petitioner and Mr.C.Harsharaj, learned Additional Government Pleader for the respondents.

2. The contention of the petitioner is that the respondents cannot levy or recover additional sales tax under the provisions of Explanation V to Section 2(1)(aa) of the Tamil Nadu Additional Sales Tax Act, 1970.

3. The Constitutional validity of the said Explanation V under Section 2(1)(aa) of the said Act has been considered and the

Explanation is held to be ultra vires. The judgment of the learned Single Judge has been upheld by the Division Bench in the appeal in W.A.(MD).No.174 of 2013 [2016-VIL-548-MAD].

4. In the light of that, the present writ petition is disposed of. There shall be no order as to costs.

(S.V.G., CJ.) (D.B.C., J.) 08.03.2024 Index :

Yes/No :

Yes/No kpl To

1. The Secretary to Government Commercial Taxes & Religious Endowments Department Fort St. George, Chennai 600 009.

2. The Deputy Commercial Tax Officer Mylapore Assessment Circle 46, Greenways Road Chennai 28.

THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J (kpl) 08.03.2024