M/S.Accent Pharma, Rep. By v. The State Of Tamil Nadu,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 03.08.2021
CORAM
THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM W.P. Nos. 408 to 415 of 2013 and W.M.P. Nos. 1, 1, 1, 1, 1, 1, 1 and 1 of 2013 1.M/s.Accent Pharma, Represented by its Managing Partner Mr.A.M.Sulaiman, Office at No.15, Gopalakrishna Road, T.Nagar, Chennai - 600 017.
Factory at Plot No.B-159, 22nd Cross, PIPDIC Industrial Estate, Mettupalayam, Puducherry - 605 009.
...Petitioner in W.P. No. 408, 409,
410, 411, 413, 415 of 2013 2.M/s.Tristar Formulations P.ltd rep. By its Executive Director, Office at No.15, Gopalakrishna Road, T.Nagar, Chennai - 600 017.
Factory at Plot No.B-159, 22nd Cross, PIPDIC Industrial Estate, Mettupalayam, Puducherry - 605 009.
...Petitioner in W.P. No. 412, 414 of 2013
vs 1.The State of Tamil Nadu, Represented by its Secretary to Government, Transport Department, Fort St.George, Chennai - 600 009.
2.The Transport Commissioner, Transport Department, Chepauk, Chennai - 600 005.
3.The Special Commissioner and Commissioner of Commercial Taxes, Chepauk, Chennai - 600 005.
4.The Commissioner of Commercial Taxes, Government of Puducherry, Puducherry.
... Respondents in all WPs Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying for issuance of Writs of
Mandamus forbearing the Respondents, their men, agents or subordinates from intercepting the petitioner's car bearing Registration Nos. PY-01-BE-6069-Honda Accord (WP No.408/2013), PY-01-BQ-9335-Innova(WP No.409/2013), PY-01-BE-5059-Honda Accord (WP No.410/2013), PY-01-BE-4466-Honda Accord (WP No.411/2013), PY-01-BE-6595-Toyota Innova VX (WP No.412/2013), PY-01-AV-9335-Innova VX (WP No.413/2013), PY-01-B-J0786Mercedes Benz C250 CDI (WP No.414/2013), PY-01-BE-7079-Honda City (WP No.415/2013), respectively and levying, demanding and collecting tax in any manner whatsoever by invoking the power under the provision of Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 [Act No.13 of 1990]. For Petitioner : Mr.M.Sriram all W.Ps For Respondents : Mr.V.Nanmaran all W.Ps Government Advocate for R1 to R3 Mr.J.Kumaran Addl. Govt.
Pleader(Puducherry) for R4 C O M M O N O R D E R The relief sought for in these Writ Petitions is to forebear the respondents from intercepting the petitioner's cars bearing Registration Nos. PY-01-BE-6069, PY-01-BQ-9335, PY-01-BE-5059, PY-01-BE-4466, PY-01-BE-6595, PY-01-AV-9335, PY-01-B-J0786 and PY-01-BE-7079 and levying, demanding and collecting tax in any manner whatsoever by invoking the power under the provisions of Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 (Act No.13 of 1990).
2. It is submitted by the learned counsel on either side that the Act referred in the Writ Petitions as well as in the prayer were repealed pursuant to the enactment of Goods and Services Tax Act with effect from 01.07.2017.
3. Thus, the grounds raised in the present Writ Petitions need no further adjudication and if at all any grievance exists as of now to the petitioner, they are at liberty to approach the Appellate Authority for the redressal of their grievance, by raising the grounds both factually and legally.
4. Accordingly, the Writ Petitions stand disposed of. No costs. Consequently, connected Miscellaneous Petitions are closed.
Sd/- Assistant Registrar (CS-IX) //True Copy// Sub Assistant Registrar vji
To 1.The Secretary, Government of Tamil Nadu, Transport Department, Fort St.George, Chennai - 600 009.
2.The Transport Commissioner, Transport Department, Chepauk, Chennai - 600 005.
3.The Special Commissioner and Commissioner of Commercial Taxes, Chepauk, Chennai - 600 005.
4.The Commissioner of Commercial Taxes, Government of Puducherry, Puducherry.
+1cc to Mr.M.Sriram, Advocate, S.R.No.37965 +1cc to the Special Government Pleader (Taxes), S.R.No.38245 +1cc to the Government Pleader (Pondicherry), S.R.No.38240 +1cc to the Government Pleader, S.R.No.38031 W.P. Nos. 408 to 415 of 2013 and W.M.P. Nos. 1, 1, 1, 1, 1, 1, 1 and 1 of 2013 GPL(CO) RVM(23/08/2021)