M/S.Emarald Constructions v. The Dy.Commercial Tax Officer
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23.6.2016
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM W.P.No.30619 of 2004 and W.P.M.P.No.37102 of 2004 M/s.Emarald Constructions Emarald House, No.16, Budhar Street, Gobichettipalayam, Erode District ... Petitioner vs.
The Deputy Commercial Tax Officer, Gobichettipalayam, Erode District ... Respondent Petition filed under Article 226 of the Constitution of India praying for issuance of a writ of certiorari, to call for the records of the respondent in Assessment No.2962496 and quash the impugned notice dated 23.09.2004 as the same is issued without jurisdiction and also against the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles Act, 1990. For Petitioner : Mr.P.Rajkumar For Respondent : Mrs.S.Kanmani Annamalai, Additional Government Pleader
ORDER
Heard Mr.P.Rajkumar, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader, for the respondent.
2. The petitioner has filed this writ petition questioning the notice issued by the respondent calling upon them to pay Entry Tax at 13%.
3. The petitioner would contend that the vehicle which they had purchased is a Tata Hitachi Model Ex.110 Hydraulic Backhoe with GP Bucket and Kit. Admittedly, the vehicle is not running on inflated types, but moving on chains. https://hcservices.ecourts.gov.in/hcservices/
4. An identical issue was considered by this Court in the case of Rds Projects Ltd., vs., Commercial Tax Officer, Chennai [ (2007) 8 VST 574(Mad). Following the said decision it is held that the entry tax cannot be demanded from the petitioner for the subject vehicle. Accordingly, the writ petition is allowed and the impugned order is set aside. No costs. Connected miscellaneous petition is closed. -s/dAssistant Registrar True Copy Sub-Assistant Registrar msk To The Deputy Commercial Tax Officer, Gobichettipalayam, Erode District +1 cc to M/s.P.Rajkumar Advocate sr.35120 +1 cc to Special Government Pleader(T) sr.35489 W.P.No.30619 of 2004 mp1(co) aa12/07/2016 https://hcservices.ecourts.gov.in/hcservices/