Sankhla Industries v. The Deputy Commercial

2025:MHC:570

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 03-03-2025

CORAM

THE HONOURABLE DR JUSTICE ANITA SUMANTH AND THE HONOURABLE MRS JUSTICE R. HEMALATHA and M.P.No.1 of 2013

1. Sankhla Industries Rep. By Its Partner, Mr.P.Subash Chand, No.2, First Floor, Race Course Road, Madhavanagar, Bangalore 560 001 Petitioner(s) Vs

1. The Deputy Commercial Tax Officer, Ranipet Outward Check Post, @ Serkadu, Katpadi Taluk 2.The State Of Tamilnadu Rep. By Its Secretary To Government, Commercial Taxes And Registration (b2) Department, Fort St. George, Chennai-9 Respondent(s)

PRAYER:

PETITION under Article 226 of the Constitution of India praying to declare the provisions of Section 70 of the Tamilnadu Value Added Tax Act 2006 and Rule 15(17) of the Tamilnadu Value Added Tax Rules 2006 as unconstitutional and ultra vires Entry 54 of List II to the Seventh Schedule to the constitution of India apart from being violative of under Articles 14, 19(1)(g) and Article 265 and Article 301 of the constitution of India, 1950. For Petitioner(s):

M/s.N.Inbarajan N.Sriprakash N.Prasad For Respondent(s):

Mr.Prashanth Kiran, Government Advcoate For R1 and R2

ORDER

(Order of the Court was made by Anita Sumanth J.) The prayer in this Writ Petition is to declare Section 70 of the Tamil Nadu Value Added Tax Act, 2006 and Rule 15(17) of the Tamilnadu Value Added Tax Rules 2006 as unconstitutional.

2. Pending this Writ Petition, the matter has taken its regular course and the petitioner has also obtained substantial relief in the revision petition. Hence,

they do not pursue this Writ Petition and Mr.Prasad, learned counsel for the petitioner makes an endorsement to this effect.

3. Recording the endorsement made, this Writ Petition and the connected Miscellaneous Petition are dismissed as withdrawn. No costs. [A.S.M.,J] [R.H.,J] 03.03.2025 sl To 1.The Deputy Commercial Tax Officer, Ranipet Outward Check Post, @ Serkadu, Katpadi Taluk 2.The State Of Tamilnadu Rep. By Its Secretary To Government, Commercial Taxes And Registration (b2) Department, Fort St. George, Chennai-9 Index:Yes Speaking Internet:Yes

ANITA SUMANTH J.

AND R.HEMALATHA J.

Sl 03-03-2025