Cosmopolitan Sports Club, v. The State,

2024:MHC:3804

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 07.11.2024 CORAM :

THE HONOURABLE DR.JUSTICE ANITA SUMANTH and THE HONOURABLE MR.JUSTICE G. ARUL MURUGAN and M.P.No.1 of 2014 Cosmopolitan Sports Club, Rep. by its Secretary, S.Siva Baskaran, No.56-B,Sankar Nagar, Salem - 636 007.

.. Petitioner vs 1.The State Rep. by its Secretary to Government, Commercial Taxes and Registration Department, Fort St.George, Secretariat, Chennai - 9.

2.The Assistant Commissioner for Commercial Taxes, Office of the Assistant Commissioner, Salem.

3.Tamil Nadu State Marketing Corporation (TASMAC) Rep. by its Chairman and Managing Director CMDA Tower, 4th Floor, No.8, Gandhi Irwin Road, Egmore, Chennai - 8 4.The District Manager / Deputy Collector, TASMAC Ltd., Salem.

.. Respondents Prayer : Petition filed under Article 226 of the Constitution of India praying to issue a writ of declaration declaring Section 1(2)(b) of the Tamil Nadu Value Added Tax (5th Amendment) Act 2013 published in Tamil Nadu 1/4

Government Extraordinary Gazette No.328 dated 8.11.2013 is arbitrary , illegal, unconstitutional and unenforceable in law. For Petitioner :

Mr.T.Balaji For Respondents :

Mr.V.Prashanth Kiran Government Advocate for R1, R2 Mr.P.Ananda Kumar Government Advocate for R3, R4

ORDER

(Order of the Court was made by Dr. ANITA SUMANTH.,J) Heard Mr.T.Balaji, for the petitioners; Mr.Prashanth Kiran, appearing for R1 and Mr.Anandakumar, appearing for R2.

2. All learned counsel would draw attention to an order passed by the First Bench of this Court in a batch of writ petitions, being, W.P.No. 34099 of 2013 etc dated 29.04.2015 wherein the Bench has recorded that the retrospective amendments under challenge now, stands waived by the State by Notification dated 21.04.2015.

3. In view of the above, nothing survives for adjudication in this matter and this writ petition is closed as infructuous. No costs. Connected miscellaneous petition is closed.

[A.S.M., J] [G.A.M., J] 07.11.2024 Index:Yes/No ssm 2/4

To 1.The Secretary to Government, Commercial Taxes and Registration Department, Fort St.George, Secretariat, Chennai - 9.

2.The Assistant Commissioner for Commercial Taxes, Office of the Assistant Commissioner, Salem.

3.The Chairman and Managing Director Tamil Nadu State Marketing Corporation (TASMAC) CMDA Tower, 4th Floor, No.8, Gandhi Irwin Road, Egmore, Chennai - 8 4.The District Manager / Deputy Collector, TASMAC Ltd., Salem.

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DR. ANITA SUMANTH.,J.

and G. ARUL MURUGAN.,J.

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