M/S.Prakash Foods & Feed Mills v. The State Of Tamil Nadu
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23.08.2021
CORAM
THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM W.P.NO.29216 OF 2015 AND M.P.NO.1 OF 2015 M/s.Prakash Foods & Feed Mills Pvt.Ltd., Rep.by Managing Director, Dr.Prakash Rao, D.V.R.
S/o.D.V.S.R.Moorthy, No.117, Nelson Manickam Road, J.V.L.Towers, II Floor - B, Aminjikarai, Chennai - 600 029.
...Petitioner
Vs
1. The State of Tamil Nadu, Rep.by its Secretary to Government, Transport Department, Fort St.George, Secretariat, Chennai - 600 009.
2. The Assistant Commissioner (CT), Assessment Circle, Chennai.
3. The Regional Transport Officer, Chennai North West, Anna Nagar, Chennai - 600 040.
4. The Motor Vehicle Inspector, Office of the Regional Transport Officer, Chennai North West, Anna Nagar, Chennai - 600 040.
...Respondents
PRAYER : Writ Petition filed under Article 226 of the Constitution of India praying to issue a Writ of Mandamus, forbearing the respondents and their subordinate from demanding or collecting Entry Tax on the petitioner's imported new Rolls-Royce Ghost Motor Car vehicle bearing Chassis Number SCA664S05FUH18281 and Engine Number 90430875, to be registered and assign new registration mark by the 3rd and 4th respondents. For Petitioner : Mr.Kumaresan For Respondents : Mr.V.Nanmaran Govt. Advocate
ORDER
The learned counsel for the petitioner made a submission that the Entry Tax arrears had already been paid by the petitioner.
2. In view of the fact that the tax arrears are cleared, no further adjudication is required and accordingly, the writ petition stands disposed of. No costs. Consequently, connected miscellaneous petition is closed.
Sd/- Assistant Registrar(CS-II) // True Copy // Sub Assistant Registrar Pns/Kbs To
1. The Secretary to Government, The State of Tamil Nadu, Transport Department, Fort St.George, Secretariat, Chennai - 600 009.
2. The Assistant Commissioner (CT), Assessment Circle, Chennai.
3. The Regional Transport Officer, Chennai North West, Anna Nagar, Chennai - 600 040.
4. The Motor Vehicle Inspector, Office of the Regional Transport Officer, Chennai North West, Anna Nagar, Chennai - 600 040.
+1cc to Mr.S.Kumaresan, Advocate, S.R.No.41993 +1cc to the Special Government Pleader(Taxes), S.R.No.42524 W.P.No.29216 of 2015 PL(CO) RLP(21/09/2021)