R.Panneerselvam, Propprietor v. The State Rep.By Secretary To

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 18.1.2017

CORAM

THE HONOURABLE MR.JUSTICE HULUVADI G.RAMESH AND THE HONOURABLE Dr.JUSTICE ANITA SUMANTH W.P.No.5574 of 2014 and M.P.No.1 of 2014 R.Panneerselvam, Proprietor, Rohini Lodge, No.13, Rajabadar Street, T.Nagar, Chennai 600 017.

Petitioner

Versus

1. The State rep. by Secretary to Government, Commercial Taxes & Registration Department, Fort St. George, Secretariat, Chennai 600 009.

2. The Assistant Commissioner for Commercial Taxes, Office of the Assistant Commissioner, Chennai.

3. Tamil Nadu State Marketing Corporation Ltd. (TASMAC) rep. by its Chairman and Managing Director, B-4, Industrial Estate, Ambattur-II,

4. The Depot Manager, IMFS Depot, Ambattur-II, Respondents Prayer: Writ petition filed under Article 226 of the Constitution of India seeking issuance of a writ of declaration declaring Section 1(2)(b) of the Tamil Nadu Value Added Tax (5th Amendment) Act 2013 dated 8.11.2013 and the letter or demand of 4th respondent in Pdl 105/A5/13 dated 16.12.2013 as arbitrary, illegal, unconstitutional and unenforceable in law.

For petitioner : Mr.P.Sunil for Mr.T.Viswanatha Rao For RR1 and 2 : Mr.Kanmani Annamalai, AGP (Taxes), For RR3 and 4 : No appearance.

ORDER

(Order of the court was made by HULUVADI G.RAMESH, J.) Heard the learned counsel appearing for either side.

2. It is brought to the notice of the court that the subject matter of the present writ petition is squarely covered by the judgment of this court dated 31.3.2015 passed in W.P.No.22072 of 2012 and batch, whereby all the writ petitions stood dismissed.

3. Therefore, the present writ petition is also dismissed in terms of the above judgment. No costs. The connected miscellaneous petition is also dismissed.

s/d- Assistant Registrar(CS-II) //True Copy// Sub-Assistant Registrar To:

1. The Secretary to Government, Commercial Taxes & Registration Department, Fort St. George, Secretariat, Chennai 600 009.

2. The Assistant Commissioner for Commercial Taxes, Office of the Assistant Commissioner, Chennai.

3. The Chairman and Managing Director, Tamil Nadu State Marketing Corporation Ltd. (TASMAC) B-4, Industrial Estate, Ambattur-II,

4. The Depot Manager, IMFS Depot, Ambattur-II, +1 CC to Spl Govt Pleader sr 3559 +1 CC to M/s. T. Viswanatha Rao, Advocate sr 3785 W.P.No.5574 of 2014 AK(CO) sp/9/2