M/S. Southern Agrifurane v. State Of Tamil Nadu,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 08.08.2024

CORAM

THE HON'BLE MR.JUSTICE R.SURESH KUMAR AND THE HON'BLE MR.JUSTICE C.SARAVANAN and M.P.No.1 of 2015 M/s.Southern Agrifurane Industries (P) Ltd "MGM Centre", No.1, 9th Street Dr.Radhakrishnan Salai, Mylapore Chennai 600 0034 by its General Manager (Legal & Coordination) Shri.K.Vasudevan ...

Petitioner Vs.

1.The State of Tamil Nadu Rep.by its Secretary to Government Commercial Taxes Department, Fort St.George, Chennai-9.

2.The Commercial Tax Officer, Villupuram-I Villupuram District, Tamil Nadu.

3.The Regional Transport Officer, Chennai South East, Mandaiveli, Chennai 600 028.

4.The Motor Vehicle Inspector, Gr.I, O/o R.T.O., Chennai South East, Mandaiveli Chennai 28.

...

Respondents ----- Prayer : Writ Petition under Article 226 praying for the issuance of a Writ of Mandamus Forbearing the Respondents and their subordinate from demanding or collecting Entry Tax on the Petitioner entity imported New Vehicle viz. Rolls Royce Ghost Model No.FK42RHD having Engine No.90241074 Chassis and VIN 1/4

No. SCA664S09FUH18414 Imported under Bill of Entry No.9540645 dated 11.06.2015 (In Bond Sale Invoice No.IBS-001/2015-16) dated 08.06.2015 (Sale in the course of Import).

For Petitioner : Mr.Harri Viswanath for Mr.B.Satish Sundar For Respondents : Mr.G.Nanmaran Special Government Pleader

O R D E R

(Order of the Court was made by R.SURESH KUMAR, J.) The issue raised in this writ petition is covered by a decision of the Division Bench in W.P.No.32710 of 2005 etc., batch dated 29.01.2019 in V.Krishnamurthy -Vs- The State of Tamil Nadu. This position is not controverted by the learned counsel for the petitioner.

2. Recording the same, this writ petition is also dismissed in terms of the order passed by the Division Bench in the aforesaid writ petition with a liberty to the petitioner to participate in the assessment process. Interim order granted during the pendency of the writ petition shall continue till the assessment process is over. No costs. Consequently, connected miscellaneous petition is closed.

(R.S.K.,J.) (C.S.N.,J.) 08.08.2024 Index : Yes/No Internet : Yes/No 2/4

KST To 1.The State of Tamil Nadu Rep.by its Secretary to Government Commercial Taxes Department, Fort St.George, Chennai-9.

2.The Commercial Tax Officer, Villupuram-I Villupuram District, Tamil Nadu.

3.The Regional Transport Officer, Chennai South East, Mandaiveli, Chennai 600 028.

4.The Motor Vehicle Inspector, Gr.I, O/o R.T.O., Chennai South East, Mandaiveli Chennai 28.

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R.SURESH KUMAR, J.

and C.SARAVANAN , J.

KST 08.08.2024 4/4