Gangotri Textiles Ltd v. The Commercial Tax Officer

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED :02.09.2021

CORAM

THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM W.P. No. 9607 of 2008 Gangotri Textiles Limited, (Unit-1), Represented by its Managing Director, R. Manoj Kumar Tibrewal, Plat No.P.P.2,P.P.3,P.P.4, Sipcot Industrial Growth Centre, Peerundurai Erode District.

... Petitioner ..vs..

The Commercial Tax Officer, Mettupalayam Road Circle, Commercial Taxes Building, Coimbatore - 641 018.

... Respondent Prayer:

Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus directing the respondent to dispose of the representation of the petitioner dated 11.09.2007 made for refund of the entry tax collected by the respondent.

For Petitioner : Mr.Saravanan For Respondent : Mr.V.Veluchamy Government Advocate

O R D E R

The relief sought for in the present Writ Petition is to dispose of the representation filed by the writ petitioner on 11.09.2007 made for refund of the entry tax collected by the respondent.

2. In view of the fact that the validity of the entry tax has already been upheld by the Hon'ble Supreme Court of India, the relief as sought for to refund the entry tax paid by the petitioner cannot be granted. However, if any other grievance exists to the writ petitioner, he is at liberty to approach the Competent Authority in the manner known to law. https://hcservices.ecourts.gov.in/hcservices/

3. With these observations, the Writ Petition stands dismissed. However, there shall be no order as to costs. Sd/- Assistant Registrar(CS V) //True Copy// Sub Assistant Registrar vji / nti To The Commercial Tax Officer, Mettupalayam Road Circle, Commercial Taxes Building, Coimbatore - 641 018.

+1cc to the Special Government Pleader(Taxes), S.R.No.44949 W.P. No. 9607 of 2008 AK-II(CO) CT(23/09/2021) https://hcservices.ecourts.gov.in/hcservices/