Mr.K.Devakar v. The State Of Tamilnadu
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 27.09.2021
CORAM
THE HONOURABLE MR.JUSTICE M.SUNDAR W.P.NOS.244 AND 245 OF 2010 AND W.M.P.NOS.38334 OF 2017 AND 114 OF 2018 AND M.P.NO.1 OF 2010 W.P.NO.244 OF 2010 K.Devakar ... Petitioner .Vs.
1. The State of Tamil Nadu, Rep. By its Secretary,
2. The Assistant Commissioner (CT), Mannady East Assessment Circle, Chennai.
3. The Regional Transport Officer, Chennai East, Chennai.
4. The Motor Vehicle Inspector, Chennai East, Chennai.
... Respondents W.P.NO.245 OF 2010 M/s.Tecpro Systems Limited, Rep. By its Authorised Signatory, Mr.V.Ramamurthy, K.R.Buildings, 1st Floor, New No.12, Old No.124-A, LB Road, Adyar, Chennai - 20.
... Petitioner
.Vs.
1. The State of Tamil Nadu, Rep. By its Secretary,
2. The Assistant Commissioner (CT), Adyar-II, Chennai - 600 028.
3. The Regional Transport Officer, Chennai South, Chennai - 600 041.
4. The Motor Vehicle Inspector, Chennai South, Chennai - 600 041.
... Respondents Prayer in W.P.No.244 of 2010:- Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus forbearing the respondents and their subordinates from demanding or collecting entry tax on the petitioner's imported new Audi R8 Motor Car bearing Chassis No.WUAZZZ4219N002274 and Engine No.BYH010123, to be registered and assign new registration mark by the 3rd and 4th respondents.
Prayer in W.P. No.245 of 2010:- Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus forbearing the respondents and their subordinates from demanding or collecting entry tax on the petitioner's New Jaguar vehicle bearing chassis No.SAJAC43R0AMB36057 and Engine No.09090823261508PS, to be registered and assign new registration mark by the 3rd and 4th respondents.
For Petitioner : Mr.Santharam For Mr.V.S.Srikrishnan (in both cases) For Respondents : Ms.Amirta Dinakaran Government Advocate (in both cases)
COMMON ORDER Mr.V.Santharam, learned counsel representing the counsel on record for the writ petitioner and Ms.Amirta Dinakaran representing the Revenue on behalf of all the respondents are before this virtual court.
2. Learned counsel submits that one of the counsel on record Mr.V.S.Srikrishnan, who was handling the captioned writ petitions is no more. Learned counsel also submits that the other counsel on record have no instructions. Learned counsel submits that no instruction memo has been filed and a scanned reproduction of the same is as follows:
3. The contents of the memo are reiterated in the hearing today.
4. The writ petitions are of the year 2010 and they have been filed on 05.01.2010 to be precise. This means that the writ petitions are more than a decade old.
5. Be that as it may, learned Revenue counsel pointed out that nothing really survives in the captioned matter as the issue pertaining to entry tax and imported cars has been decided by a Hon'ble Division Bench in V.Krishnamurthy Vs. State of Tamil Nadu and Others reported in 2019 SCC Online Mad 8523 and the captioned matter is squarely covered by the same.
6. In the light of the aforementioned narrative, captioned writ petitions are dismissed. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed.
Sd/- Assistant Registrar(CO) //True Copy// Sub Assistant Registrar mmi/ssm To 1.
The Secretary, State of Tamil Nadu, 2.
The Assistant Commissioner (CT), Mannady East Assessment Circle, Chennai.
3.
The Regional Transport Officer, Chennai East, Chennai.
4.
The Motor Vehicle Inspector, Chennai East, Chennai.
5.
The Assistant Commissioner (CT), Adyar-II, Chennai - 600 028.
6.
The Regional Transport Officer, Chennai South, Chennai - 600 041.
7.
The Motor Vehicle Inspector, Chennai South, Chennai - 600 041.
+1cc to the Special Government Pleader (Taxes), S.R.Nos.50255 & 50256 W.P.NOS.244 AND 245 OF 2010 AK(CO) PBS/13/10/2021