M/S. Hardcastle & Waud v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 21.03.2024 CORAM :

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY M/s.Hardcastle & Waud Manufacturing Co. Ltd., 104 (Old No.64), Moore Street, Chennai-600 001 rep. by its Senior Accounts Executive Vijaykumar J.Trivedi .. Petitioner in both WPs vs 1.The Commercial Tax Officer, Harbour-I Assessment Circle, Chennai-600 001.

2.The Secretary to Government, Commercial Taxes Department, Government of Tamil Nadu, Fort. St. George, Chennai-600 009.

.. Respondents in both WPs Prayer : Petitions filed under Article 226 of the Constitution of India seeking issuance of a writ of declaration declaring the provisions contained in Entry at Sl.No.9 of the XIth Schedule read with

Sec.3(2C) of the Tamil Nadu General Sales Tax Act as ultra vires, violative of Article 14, Article 19(1)(g), Article 265, Article 286, Article 301 and Article 304(a) of the Constitution of India and strike down the same.

For the Petitioner : Ms.Sree Lakshmi Valli for M/s.Mallika Srinivasan For the Respondents : Mr.C.Harsharaj Addl. Govt. Pleader (Taxes) assisted by Mrs.K.Vasanthamala Govt. Advocate (Taxes)

ORDER

(Order of the court was made by the Hon'ble Chief Justice) Learned counsel for the petitioner, on instructions, submits that the petitioner does not intend to pursue the writ petitions.

2. In the light of that, the writ petitions are dismissed as not pressed. There shall be no order as to costs. (S.V.G., CJ.) (D.B.C., J.) 21.03.2024 Index :

Yes/No :

Yes/No bbr

To 1.The Commercial Tax Officer, Harbour-I Assessment Circle, Chennai-600 001.

2.The Secretary to Government, Commercial Taxes Department, Government of Tamil Nadu, Fort. St. George, Chennai-600 009.

THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY,J.

bbr W.P.Nos.8919 ad 8921 of 2008 21.03.2024