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Madras High CourtWP/2038/2016withdrawn dismissed

K.A.M.Mines And Minerals v. The State Of Tamilnadu,

2024-01-30Honourable The Chief Justice,Honourable Mr Justice D.Bharatha Chakravarthy4 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 30.01.2024 CORAM :

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY K.A.M.Mines and Minerals Rep. by its Proprietor, A.Muthukumar No.1/74, Chettykadu, Thakattur Vedaranyam Taluk, Nagapattinam District.

..

Petitioner Vs.

1. The State of Tamil Nadu Rep. by the Secretary to Government Commercial Taxes Department Fort St. George, Chennai - 600 009.

2. The Commercial Tax Officer (CT) Thiruthuraipoondi Assessment Circle Thiruthuraipoondi, Tiruvarur District.

..

Respondents Prayer: Petition filed under Article 226 of the Constitution of India seeking a writ of declaration, declare the provisions of the Tamilnadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 as ultra vires, Article 14, 19(1)(g), 301 and 304(a) and (b) of the Constitution of India and being non compensatory in nature, in view of the recent finding rendered by the Division Bench of the High Court reported in 13 VST 390 following the law declared by the Supreme Court of India in the Judgment reported in 145 STC 544 and therefore, unenforceable and of no effect in so far as the petitioner herein is

concerned.

For the Petitioner : Mr.Gokul Priyan for Mr.K.Soundararajan For the Respondents : Mr.M.Venkateswaran Special Government Pleader

ORDER

(Made by the Hon'ble Chief Justice) Learned counsel for the petitioner, on instructions, seeks leave to withdraw the present petition.

2. In light of the above, the writ petition stands dismissed as withdrawn. There shall be no order as to costs. Consequently, W.M.P.No.1785 of 2016 is closed.

(S.V.G., CJ.) (D.B.C., J.) 30.01.2024 Index :

Yes/No :

Yes/No drm

To

1. The Secretary to Government The State of Tamil Nadu Commercial Taxes Department Fort St. George, Chennai - 600 009.

2. The Commercial Tax Officer (CT) Thiruthuraipoondi Assessment Circle Thiruthuraipoondi, Tiruvarur District.

THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J.

(drm) 30.01.2024