Mrs. Leelavathy Sivakumaran, v. The State Of Tamil Nadu,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 05.08.2024

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH and THE HONOURABLE MR. JUSTICE G.ARUL MURUGAN and W.M.P.Nos, 30060 & 30061 of 2005 Leelavathy Sivakumaran ... Petitioner Vs 1.The State of Tamil nadu Rep. by its Secretary, Home (Transport) Department, Fort St.George, Chennai - 09.

2.The Commercial Tax Officer, Greams Road, Chennai.

3.The Regional Transport Officer, Chennai - West, Chennai.

4.The Motor Vehicles Inspector - Grade I, Regional Transport Office (West), Chennai.

... Respondents PRAYER: Writ 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 used Page No.1/4

Rolls Royce Car Model Silver Shadow II with Chassis number SRX 38182 to be registered and assigned new registration mark by the 3rd and 4th respondents and thus render justice.

For Petitioner : Mr.B.Sathish Sundar For Respondents : Mr.V.Prashanth Kiran Government Advocate

O R D E R

(Order of the Court was made by Dr.ANITA SUMANTH,J.) The petitioner has sought a mandamus forbearing the respondents from demanding, or collecting entry tax on a used Rolls Royce Car (Model Silver Shadow II) bearing Chassis No.SRX38182.

2.The question of taxability of vehicles imported into the Country was the subject matter of litigation before the Hon'ble Supreme Court in the case of State of Kerala and Others v. Fr.William Fernandez [(2021) 11 SCC 705] and has been decided in favour of the Revenue holding that entry tax is leviable on vehicles imported from territories outside the country. The aforesaid decision has been followed consistently by this Court, including in a batch of matters in V.Krishnamurthy v. State of Tamil Nadu and others (WP.Nos.32710 of 2005 and batch dated 29.01.2019). Page No.2/4

3.In light of the aforesaid, this writ petition is dismissed with the following directions. Assessments will be made in accordance with law and after hearing the petitioner, within a period of six (6) weeks from today. No costs. Connected miscellaneous petitions are closed. (A.S.M.,J) (G.A.M.,J) 05.08.2024 Index: Yes/No vs To 1.The Secretary, Home (Transport) Department, Fort St.George, Chennai - 09.

2.The Commercial Tax Officer, Greams Road, Chennai.

3.The Regional Transport Officer, Chennai - West, Chennai.

4.The Motor Vehicles Inspector - Grade I, Regional Transport Office (West), Chennai.

Page No.3/4

Dr.ANITA SUMANTH,J AND G.ARUL MURUGAN,J.

vs and W.M.P.Nos, 30060 & 30061 of 2005 05.08.2024 Page No.4/4