M.S.Exports, v. The Regional Transport Officer

2024:MHC:3437

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated: 23.09.2024

CORAM

THE HONOURABLE DR. JUSTICE ANITA SUMANTH and THE HONOURABLE MR. JUSTICE G.ARUL MURUGAN WP.Nos.27786 & 27787 of 2011 and MP.Nos.1 and 2 of 2011 M.S.Exports Represented by its Partner Mr.Nazim ali No.1/12, Bargur Main Road Jagadevi Post Krishnagiri Taluk Krishnagiri - 635 203.

... Petitioner in both W.P.'s Vs 1.The Regional Transport Officer, Collectorate, Krishnagiri - 635 001.

2.The Assistant Commissioner (CT) Commercial Tax Office Bangalore Main Road Krishnagiri - 635 001.

3.The Commercial Tax Officer Krishnagiri - 635 001.

... Respondents in both W.P.'s PRAYER in W.P.No.27786 of 2011: Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of Mandamus forbearing the Third Respondent from demanding or recovering entry tax by invoking the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Page No.1/4

Areas Act, 1990 on the motor vehicles bearing Engine No.6DBJ09328 and Chassis No.MBKMC5JB7CN008341 purchased by the Petitioners under Invoice Nos.4007823 dated 15.10.2011 and 4007824 dated 15.10.2011 by way of inter-state purchase.

PRAYER in W.P.No.27787 of 2011: Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of Declaration declaring Section 3, Section 4 and Sl.No.2 of the schedule to the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 is discriminatory, unconstitutional and violative of Articles 14, 19(1)(g), Article 265, 301 and 304(a) of the Constitution of India.

In both W.P.'s For Petitioner : Mr.N.Prasad For Respondents : Mr.Stalin Abhimanyu Additional Government Pleader C O M M O N O R D E R (Order of the Court was made by Dr.ANITA SUMANTH,J.) Mr.N.Chandirasekar, learned counsel states that writ petitioner is not keen on pursuing these writ petitions and prefers to withdraw the same. Let an endorsement be made by the learned counsel on record for the petitioner by end of business tomorrow i.e., 24.09.2024.

2. In anticipation of the said endorsement, these writ petitions are dismissed as withdrawn. No costs. Connected Miscellaneous Petitions are Page No.2/4

closed.

(A.S.M.,J) (G.A.M.,J) 23.09.2024 Index: Yes/No Speaking Order mpl To 1.The Regional Transport Officer, Collectorate, Krishnagiri - 635 001.

2.The Assistant Commissioner (CT) Commercial Tax Office Bangalore Main Road Krishnagiri - 635 001.

3.The Commercial Tax Officer Krishnagiri - 635 001.

Page No.3/4

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

mpl WP.Nos.27786 & 27787 of 2011 and MP.Nos.1 and 2 of 2011 23.09.2024 Page No.4/4