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Madras High CourtWP/995/2014disposed of

The South India Hotels And v. The Government Of Tamilnadu

2017-02-01Honourable Dr Justice Anita Sumanth,Honourable Mr Justice Huluvadi G. Ramesh2 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATE : 01.02.2017

CORAM

THE HONOURABLE MR. JUSTICE HULUVADI G.RAMESH AND THE HONOURABLE DR. JUSTICE ANITA SUMANTH W.P. NO. 995 OF 2014 The South India Hotels & Restaurants Association rep. By its Honarary Secretary Mr. T.Natarajan M-1, Prince Centre No.709-710, Anna Salai Chennai 600 006.

.. Petitioner - Vs -

1. The Government of Tamil Nadu rep. By its Secretary Commercial Taxes & Registration Dept.

St. George Fort, Chennai 600 009.

2. The Commissioner of Commercial Taxes Government of Tamil Nadu Greams Road, Chennai 600 006.

3. The Managing Director TASMAC Ltd.

CMDA Tower, 4th Floor No.8, Gandhi Irwin Road Egmore, Chennai 600 008.

.. Respondents Writ petition filed under Article 226 of the Constitution of India praying this Court to issue a writ of Declaration declaring Section 1 (2) (b) of the Tamil Nadu Value Added Tax (5th Amendment) Act, 2013, as published in the Tamil Nadu Government Gazette No.329 dated 08.11.2013 insofar as it relates to the members of the petitioner's Association is concerned, as arbitrary, unjust, illegal, unconstitutional and unenforceable in law.

For Petitioner : Mr. R.Mohan For Respondents : Mr.Kanmani Annamalai, Spl. GP (Taxes) https://hcservices.ecourts.gov.in/hcservices/

ORDER

(DELIVERED BY HULUVADI G.RAMESH, J.) Learned counsel appearing for the Revenue submits that the retrospective demands stands waived in view of the Notification issued by the Government dated 21.4.2015 and, therefore, these petitions have become infructuous.

2. Recording the said statement made by the learned counsel for the Revenue, this writ petition stands disposed of as infructuous. However, there shall be no order as to costs. s/d- Assistant Registrar(CS-IV) //True Copy// Sub-Assistant Registrar To

1. The Secretary Government of Tamil Nadu Commercial Taxes & Registration Dept.

St. George Fort, Chennai 600 009.

2. The Commissioner of Commercial Taxes Government of Tamil Nadu Greams Road, Chennai 600 006.

3. The Managing Director TASMAC Ltd.

CMDA Tower, 4th Floor No.8, Gandhi Irwin Road Egmore, Chennai 600 008.

+1 CC to Spl. Govt. Pleader(T), sr 6364 +1 CC to Mr. R. Mohan, Advocate sr 6211 W.P. NO.995 OF 2014 KJI(CO) sp/20/2 https://hcservices.ecourts.gov.in/hcservices/