Madras High CourtWP/19253/2013disposed of

M/S.Itc Limited, Hotels v. The State Of Tamilnadu

2021-08-16Honourable Mr Justice S.M. Subramaniam3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 16.08.2021

CORAM:

THE HON'BLE MR. JUSTICE S.M.SUBRAMANIAM WP Nos.19253 to 19256 of 2013 and MP Nos.1 to 1 of 2013 M/s.ITC Limited, Hotels Division, ITC Grand Chola, Old No.37, New No.63, Mount Road, Guindy, Chennai - 32, rep. By its Power of Attorney, Mr.K.J.Mathew .. Petitioner in all WPs.

1. State of Tamil Nadu, Rep. By the Special Commissioner & Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.

2. The Regional Transport Officer, K.K.Nagar, No.1, Mambalam Taluk Office Complex, Ground Floor, Bharatidasan Colony, Opp. BSNL Office, K.K.Nagar, Chennai - 600 078.

3. The Commercial Tax Officer, Guindy Assessment Circle, Taluk Office Building, First Floor, Greenways Road, Chennai - 600 028.

.. Respondents in all WPs.

[R3-impleaded as per orders dated 29.08.2013 by KKSJ in M.P.Nos.2 to 2 of 2013 in WP Nos.19253 to 19256 of 2013] COMMON PRAYER:- These Writ Petitions are filed under Article 226 of the Constitution of India, praying for issuance of Writ of Mandamus, directing the 2nd respondent to register under the Motor Vehicles Act, 1988 the imported motor vehicle [4 Nos.] being

Audi car Model : AUDI A8-L3.0 (Ice Silver Metallic) bearing Chassis Nos.WAUZBD4H7DNO23421, WAUZBD4HODNO23342, WAUZBD4H4DNO23246 and WAUZBD4H7DNO23385 and Engine Nos.CDT 014601, CDT 014606, CDT 014466 and CDT 014596, respectively, without insisting for a NO objection Certificates from the 1st respondent Department for payment of Entry Tax. For Petitioner :

Mr.S.Arun Prasad in all Wps.

For Respondents :

Mr.V.Nanmaran in all WPs.

Government Advocate C O M M O N O R D E R The learned counsel for the petitioner made a submission that the petitioner has paid Rs.22,71,281/-, being the balance arrears of Entry Tax to be paid to the respondents by way of Demand Draft No.381638 dated 13.08.2021 drawn on Standard Chartered Bank.

2. In view of the fact that the petitioner has paid the Entry Tax as demanded for all the four vehicles, no further adjudication needs to be undertaken. Accordingly, the writ petitions stand disposed of. No Costs. Consequently, the connected Miscellaneous Petitions are closed. Sd/- Assistant Registrar(CO) // True Copy// Sub Assistant Registrar ars To

1. The Special Commissioner & Commissioner of Commercial Taxes, State of Tamil Nadu, Ezhilagam, Chepauk, Chennai - 600 005.

2. The Regional Transport Officer, K.K.Nagar, No.1, Mambalam Taluk Office Complex, Ground Floor, Bharatidasan Colony, Opp. BSNL Office, K.K.Nagar, Chennai - 600 078.

3. The Commercial Tax Officer, Guindy Assessment Circle, Taluk Office Building, First Floor, Greenways Road, Chennai - 600 028.

+3ccs to M/s.K.Krishnamoorthy & B.Arun Prasad, Advocates, S.R.No.40684,40685,40686 +1cc to the Special Government Pleader (Taxes), S.R.No.41847 WP Nos.19253 to 19256 of 2013 RLD(CO) SU(08/09/2021)