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Madras High CourtWP/7397/2012withdrawn dismissed

M/S.Tamil Nadu Magnesite Ltd, v. The State Of Tamil Nadu,

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 M/s.Tamil Nadu Magnesite Limited (A Government of Tamil Nadu Undertaking) Rep. by R.Sivakumar, I.A.S.

Registered Office:5/53, Omalur Main Road Jahir Ammapalayam Post, Salem - 636 302.

..

Petitioner Vs.

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

2. The Assistant Commissioner (CT) Suramangalam Assessment Circle S.P.62-B, First Floor, Chennerivayal Kadu Rasi Garden, Meyyanur Salem - 636 004.

3. The Regional Transport Officer Salem (West), Thirumagal By-Pass Salem - 636 010.

..

Respondents

Prayer: Petition filed under Article 226 of the Constitution of India seeking a writ of declaration, to declare the provisions of the Tamil Nadu 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 in W.P.No.15960 of 1996 and batch of cases vide order dated 10.7.2007 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.Vasanthanayagam for Mr.R.Senniappan 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 In light of the above, the writ petition stands dismissed as withdrawn.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. (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 and Registration Department Fort St. George, Chennai - 600 009.

2. The Assistant Commissioner (CT) Suramangalam Assessment Circle S.P.62-B, First Floor, Chennerivayal Kadu Rasi Garden, Meyyanur Salem - 636 004.

3. The Regional Transport Officer Salem (West), Thirumagal By-Pass Salem - 636 010.

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

(drm) 30.01.2024