The Pentecostal Mission v. The Union Of India, Rep. By

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 22.07.2024

CORAM

THE HONOURABLE Mr.JUSTICE S.M.SUBRAMANIAM AND THE HONOURABLE Mr.JUSTICE C.KUMARAPPAN against WA.No.134 of 2009 The Pentecostal Mission A Religious & Charitable Institution Registered under the Societies Registration Act, Having its Registered Office at Roja Street, S.V.Nagar Post, Irumbuliyur, Chennai-600 063 Rep. by its Paster R.John Thomas.

... Petitioner Vs.

1. Union of India, Rep. by Secretary to Government, Ministry of Shipping, Road Transport & Highways, Department of Road Transport & Highways, Transport Bhavan, No.1, Parliament Street, New Delhi-110 001.

2. State of Tamil Nadu, Rep. by Secretary to Government, Fort St. George, 1/4

Chennai-600 009.

3. The Regional Transport Officer, (Central), Ayanavaram, Chennai.

4. The Regional Transport Officer, Meenambakkam, Alandur, Chennai-600 016.

5. The Motor Vehicle Inspector Unit Office, Tambaram, Chennai-600 045.

6. Assistant Registering Authority, Sivakasi, Vridhachalam District.

7. Regional Transport Officer-North 200 Feet Road, Annai Valaaham, Kolathur, Chennai-99.

... Respondents Review Application filed under Order 47 Rule 1 r/w Section 114 of CPC, praying to review the order dated 24.01.2011 in WA.No.134 of 2009 to the effect that the impugned Notification dated 05.11.2004 bearing Ref.SO 1248[e] is void ab initio and non-est.

For Petitioner : Mr.K.Prem Kumar For Respondents : Mr.T.Chezhiyan AGP for R2 to R7 R1-No Appearance *****

O R D E R

[Order of the Court was delivered by S.M.SUBRAMANIAM, J.] The exemption from payment of tax, if any permissible under law is to be claimed by way of an application by the petitioner. The Writ Appeal order 2/4

sought to be reviewed in the present Review Petition was taken up before the Hon'ble Supreme Court of India in Special Leave to Appeal (Civil) No.8501 of 2011. The Apex Court disposed of the SLP on 08.04.2011 by granting liberty to the petitioner to raise the issue before the High Court by filing a Review Petition. Though the Review Petition was filed in the year 2011, it is taken up for hearing now after a lapse of 13 years. If at all the petitioner is eligible to avail any tax benefit under law, then they are at liberty to approach the competent Authority in the manner known to law. However, we are not inclined to entertain the Review Application.

2. Accordingly, the Review Petition stands disposed of. No costs. [S.M.S., J.] [C.K., J.] 22.07.2024 kmi Index : Yes Speaking order : Yes/No 3/4

S.M.SUBRAMANIAM, J.

and C.KUMARAPPAN, J.

kmi To

1. The Secretary to Government, Union of India, Ministry of Shipping, Road Transport & Highways, Department of Road Transport & Highways, Transport Bhavan, No.1, Parliament Street, New Delhi-110 001.

2. The Secretary to Government, State of Tamil Nadu, Fort St. George, Chennai-600 009.

3. The Regional Transport Officer, (Central), Ayanavaram, Chennai.

4. The Regional Transport Officer, Meenambakkam, Alandur, against Chennai-600 016.

WA.No.134 of 2009

5. The Motor Vehicle Inspector Unit Office, Tambaram, Chennai-600 045.

6. Assistant Registering Authority, Sivakasi, Vridhachalam District.

7. Regional Transport Officer-North 200 Feet Road, Annai Valaaham, Kolathur, Chennai-99.

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