M/S.Gupta Power Infrastructure v. The State Of Tamilnadu

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 13.11.2017

CORAM

THE HON'BLE MS. INDIRA BANERJEE, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE M.SUNDAR W.P.No.28774 of 2017 Gupta Power Infrastructure Limited rep. by its Authorized Signatory, M.Damodharan Shed No.18 & 19, Phase-V Sidco Industrial Estate Gummidipoondi - 601 201 Tiruvallur District.

.. Petitioner Vs.

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

2. The Special Commissioner and Commissioner of Commercial Taxes Commercial Taxes Department Ezhilagam, Chepauk Chennai - 600 005.

3. The Commercial Tax Officer Gummidipoondi Assessment Circle No.38, II Floor, Sri Ganapathy Theatre Complex G.N.T.Road, Gummidipoondi Tiruvallur District.

.. Respondents PRAYER: Petition under Article 226 of the Constitution of India seeking issuance of Writ of Declaration, declaring that Section 19(5)(c) of the Tamil Nadu Value Added Tax Act, 2006 and Rule 10 (9)(a) of the Tamil Nadu Value Added Tax Rules, 2007 are void as being inconsistent with Articles 14 and 19(1)(g), besides being violative of Article 301 of the Constitution of India and, therefore, inoperative and unenforceable, and recoveries pursuant thereto are without authority of law and infringe Article 265 of the Constitution of India.

For Petitioner : Ms.R.Hemalatha For Respondents : Mr.Kanmani Annamalai Addl. Government Pleader

ORDER

(Order of the Court was made by the Hon'ble Chief Justice) This writ petition has been filed challenging Section 19(5) (c) of the Tamil Nadu Value Added Tax Act, 2006 and Rule 10(9) (a) of the Tamil Nadu Value Added Tax Rules, 2007 as void and inconsistent with Articles 14 and 19(1)(g) as also Article 301 of the Constitution of India.

2. The issues raised by the petitioner in this writ petition have been decided against the petitioner and the validity of the impugned provisions has been upheld by a Bench of co-ordinate strength by its order dated 29.10.2014 in W.P.Nos.18081 to 18083 of 2014 (M/s.Deepa Primary Crusher Private Limited v. The State of Tamilnadu and others), heard along with several other writ petitions.

3. Judicial discipline demands that we follow the said decision. Even otherwise, we also find no reason to differ.

4. The writ petition is, therefore, dismissed. No costs. Sd/- Assistant Registrar(CS ) //True Copy// Sub Assistant Registrar sasi To:

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

2. The Special Commissioner and Commissioner of Commercial Taxes Commercial Taxes Department Ezhilagam, Chepauk Chennai - 600 005.

3. The Commercial Tax Officer Gummidipoondi Assessment Circle No.38, II Floor, Sri Ganapathy Theatre Complex G.N.T.Road, Gummidipoondi Tiruvallur District.

+ 1 cc to Ms. R. Hemalatha, Advocate SR.80257 + 1 cc to Special Government Pleader Sr.80432 W.P.No.28774 of 2017 CS-IV EU(06/12/2017)