M.Antony v. State Of Tamilnadu

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED :03.07.2019

CORAM

THE HON'BLE MR.JUSTICE M.DHANDAPANI W.P.Nos. 3294 to 3297 of 2009 and M.P.Nos. 2,2,2 & 3,3,3 of 2009 M.Antony ..Petitioner in WP.No.3294 of 2009 V.Palanivelu ..Petitioner in WP.No.3295 of 2009 K.Jayakumar ..Petitioner in WP.No.3296 of 2009 N.Sekar ..Petitioner in WP.No.3297 of 2009 Vs.

1. State of Tamil Nadu rep. by its Secretary to Government, Municipal Administration & Water Supply Department, Fort St. George, Chennai - 600 009.

2. The Commissioner, Mettur Municipality, Mettur Dam - 1, Salem District.

.. Respondents in all WP.Nos.

Common Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ Certiorari to call for the records relating to the proceedings made in Na.Ka. No. 3440/2005/F1 dated 16.03.2006 on the file of the 2nd respondent quash the same.

For Petitioners in all WP.Nos.

: Mr.V.Elangovan

For Respondents in all WP.Nos.: Mrs.K.Bhuvaneswari, AGP for R1 Mr.S.Saravanan for R2.

C O M M O N O R D E R Since the prayer in the above Writ Petitions are one and the same, they are clubbed together and a common order is passed.

2. The above Writ Petitions are filed for issuance of a writ of certiorari, calling for the records relating to the proceedings made in Na.Ka.No. 3440/2005/F1 dated 16.03.2006 on the file of the 2nd respondent and quash the same.

3. The petitioners are running a business in cable TV operation in Mettur Municipality Town and they have filed the present writ petitions, challenging the impugned order dated 16.03.2006 passed by the second respondent.

4. The learned counsel appearing for the respondents would submit that the petitioners are not entitled to pay the entertainment tax. However, they must pay the direct charges fixed at a sum of Rs. 5,500/- ( Rupees Five Thousand Five Hundred Only).

5. In view of the above submission, this Court is inclined to set aside the impugned order to the extent of demanding entertainment tax alone. The respondents shall collect the direct charges from the petitioners in accordance with the rules in force.

6. So, in view of the position, the petitioners are directed to pay a sum of Rs. 5,500/- (Five Thousand Five Hundred Only), including arrears, within a period of four weeks from the date of receipt of a copy of this order.

7. Accordingly, the writ petition stands disposed of. No costs. Consequently, connected miscellaneous petitions are closed.

s/d- Assistant Registrar(CS VI) True Copy Sub-Assistant Registrar

To

1. State of Tamil Nadu rep. by its Secretary to Government, Municipal Administration & Water Supply Department, Fort St. George, Chennai - 600 009.

2. The Commissioner, Mettur Municipality, Mettur Dam - 1, Salem District.

+1 CC to Mr.S.Doraisamy, Advocate sr 55992.

+4 Ccs to Mr.S.Saravanan, Advocate sr 55742 to 55745 +1 CC to The Govt. Pleader sr 56524.

W.P.Nos. 3294 to 3297 of 2009 EV(CO) SP(14/09/2019)