M/S.Sathyabala Auto Power v. The State Of Tamil Nadu,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 22.03.2024 CORAM :

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY W.P.No.16466 of 2005 M/s. Sathyabala Auto Power Bikes (P) Ltd.

No.53, Srivilliputhur Road Rajapalayam, Virudhunagar District.

..

Petitioner Vs.

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

2. The Deputy Commercial Tax Officer Rajapalayam.

..

Respondents Prayer: Petition filed under Article 226 of the Constitution of India seeking a writ of Declaration declaring that the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 is ultra vires Articles 19(1)(g), 301 and 304(a) and (b) of Constitution of India.

For the Petitioner : Mr.R.L.Ramani Senior Counsel For Mr.C.Subramanian For the Respondents : Mr.C.Harsha Raj Additional Government Pleader Assisted by Mrs.K.Vasanthamala Government Advocate (Taxes)

ORDER

(Made by the Hon'ble Chief Justice) Learned Senior Counsel for the petitioner submits that the petitioner has taken the benefit of Samadhan Scheme and as such, nothing survives in the writ petitions.

2. In view of that, the writ petitions stand disposed of. There shall be no order as to costs.

(S.V.G., CJ.) (D.B.C., J.) 22.03.2024 Index :

Yes/No :

Yes/No kpl

To

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

2. The Deputy Commercial Tax Officer Rajapalayam.

THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J (kpl) 22.03.2024