M.Ravichandran v. The State

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 29.04.2015

CORAM:

The Honourable Mr. SANJAY KISHAN KAUL, Chief Justice and The Honourable Mr. Justice T.S.SIVAGNANAM Writ Petition Nos. 34099 to 34101, 34928, 34929, 35085, 35224, 34651 to 34654, 34867 to 34870, 34683 to 34689, 34664 to 34671, 34803 to 34805 and 34396 of 2013, 63 to 65, 996, 997, 1372 to 1377, 3841, 5815, 5816, 2021 to 2090, 8578, 8783, 8874 to 8878, 8024, 10753, 10973, 10991 to 10994, 12440, 12674, 12590, 12795, 8676, 8029, 1046, 1057, 2834, 7, 8, 784, 785, 820 and 3560 of 2014 M.RAVICHANDRAN, PROPRIETOR HOTEL PPS, CUDDALORE ...PETITIONER IN W.P.NO.34099/13 T.RAJA, PROPRIETOR HOTEL ANANDHA, CUDDALORE ..PETITIONER IN W.P.NO.34100/13 TVL.CUDDALORE AND VILLUPURAM DISTRICT RECREATION CLUB, REP BY ITS PRESIDENT M.RAVICHANDRAN ..PETITIONER IN W.P.NO.34101/13 R.SRINIVASAN, MANAGING DIRECTOR, TVL.COMFORT HOTEL, CH ..PETITIONER IN W.P.NO.

34928/13 H.SANGEETHA, DIRECTOR, POPPY HOTEL(P)LTD., TIRUPUR ..PETITIONER IN W.P.NO.34929/13 D.R.BALAKRISHNA RAJU, PROPRIETOR, B.K.R.HOTEL RESORTS PVT.LTD., CH ..PETITIONER IN W.P.NO.35085/13 K.PRABU, MANAGING DIRECTOR, HOTEL MOURYA INTERNATIONAL CHENNAI ..PETITIONER IN W.P.NO.35224/13 A.PALANI LICENSEE HOTEL MEENAKSHI, VILLUPURAM. PETITIONER IN W.P.NO.

K.PRABHU, MANAGING DIRECTOR HOTEL CHANDRA TOWERS LTD., CHENNAI. PETITIONER IN W.P.NO.34652/13 K.PRABU, PROPRIETOR HOTEL SUDHAR LTD., CHENNAI ..PETITIONER IN W.P.NO.34653/13 S.KARTHIKEYAN LICENSEE HOTEL ROYAL BAR, VILLUPURAM ..PETITIONER IN W.P.NO.34654/13 A.KODEESWARAN, PROPRIETOR HOTEL PRABHU, (EAGLE BAR) VILLUPURAM. PETITIONER IN W.P.NO.34867/13 A.KODEESWARAN, PROPRIETOR, HOTEL LAKHSMI(SUCCESSOR BAR) VILLUPURAM ..PETITIONER IN W.P.NO.34868/13 H.SANGEETHA, DIRECTOR, VINAYAGA INN (UNIT OF POPPY HOTEL P.LTD) NILGIRIS. PETITIONER IN W.P.NO.34869/13 A.PALANI LICENSEE, HOTEL V.V.A.PRINCE BAR VILLUPURAM ..PETITIONER IN W.P.NO.34870/13 T.K.NARAYANAN, PROPRIETOR, HOTEL MAHARANI, GUDALUR. PETITIONER IN W.P.NO.34683/13 V.K.ASOKAN PROPRIETOR, HOTEL NEW HILLS KOTHAGIRI ..PETITIONER IN W.P.NOS.34684, 34685/13 E.K.

MARIYAMMA, PROPRIETOR EDASORRY HOTEL PRINCE PALACE, KOTHAGIRI ..PETITIONER IN W.P.NO.34686/13 A.L.SHANKAR, PROPRIETOR HOTEL RAGAVENDRA BOARDING & LODGING, COONOOR. PETITIONER IN W.P.NO.34687/13 SREEKANTH, PROPRIETOR HOTEL SANJAY, OOTY. PETITIONER IN W.P.NO.34688/13 V.K.ASOKAR, PROPRIETOR HOTEL SWAGATH, KOTHAGIRI. PETITIONER IN W.P.NO.

A.E.BALAN, PROPRIETOR HOTEL ALAGAPURI, OOTY ..PETITIONER IN W.P.NO.34664/13 HOTEL ANUSUYA, REP BY MANAGING PARTNER, V.G.VINOD KUMAR, GUDALUR ..PETITIONER IN W.P.NO.34665/13 V.GATHADARAN, PROPRIETOR HOTEL BLUE BIRD, OOTY.

..PETITIONER IN W.P.NO.34666/13 C.K.NARAYANAN, PROPRIETOR, HOTEL BLUE HILL INTERNATIONAL OOTY.

..PETITIONER IN W.P.NO.34667/13 EALIAMMA THOMAS, PROPRIETOR, HOTEL BLUE STAR, KOTHAGIRI ..PETITIONER IN W.P.NO.34668/13 RAJESWAR REDDY PROPRIETOR, HOTEL CHARRING CROSS, OOTY.

..PETITIONER IN W.P.NO.34669/13 N.NANJUNDAN, PROPRIETOR, HOTEL GANGOTHRI, OOTY.

..PETITIONER IN W.P.NO.34670/13 E.J.DEVIS, PROPRIETOR, HOTEL HILLS PALACE, OOTY.

..PETITIONER IN W.P.NO.34671/13 C.K.NARAYANAN, PROPRIETOR HOTEL BLUE HILLS, COONOOR.

..PETITIONER IN W.P.NO.34803/13 P.SHANKAR, PROPRIETOR HOTEL SRI MAHALAKSHMI, COONOOR ..PETITIONER IN W.P.NO.34804/13 HOTEL VIVEK TOURIST HOME, REP BY ITS MANAGING DIRECTOR, NIGHIL SURESH, COONOR.

..PETITIONER IN W.P.NO.34805/13 K.M.SOMAN, PROPRIETOR, HOTEL HILL TOP INN, GUDALUR ..PETITIONER IN W.P.NO.34396/13 K.PALANIAPPAN MANAGING PARTNER, HOTEL RATHNA RESIDENCY, MADURAI ..PETITIONER IN W.P.NO.63/14

K.PALANIAPPAN, MANGING PARTNER, HOTEL RATHNA RESIDENCY, COIMBATORE.

..PETITIONER IN W.P.NO.64/14 K.PALANIAPPAN, MANAGING PARTNER, HOTEL RATHNA RESIDENCY THIRUCHIRAPALLI.

..PETITIONER IN W.P.NO.65/14 TVL.CHEYUR SUN STAR RECREATION CLUB, REP BY ITS SEC.A.SARAVANAN TIRUPUR.

..PETITIONER IN W.P.NO.996/14 V.S.HOTELS, REP BY ITS PROPRIETOR, V.SREENIVASAN HOSUR.

..PETITIONER IN W.P.NO.997/14 R.RAJENDRAN, PROPRIETOR TVL.HOTEL CUDDALORE ..PETITIONER IN W.P.NO.1372/14 T.NELLAKANDAN MANAGING PARTNER, TVL.HOTEL LEMON, CUDDALORE ..PETITIONER IN W.P.NO.1373/14 N.RAJASHEKAR, PROPRIETOR, TVL.DHARAN KARTHICK RESIDENCY, CUDDALORE.

..PETITIONER IN W.P.NO.1374/14 G.PARIMALAM, PARTNER TVL.HOTEL ANANTHAAS, VILLUPURAM ..PETITIONER IN W.P.NO.1375/14 M.SARAVANAN, MANAGING PARTNER, TVL.VASANTHAM LODGE, KALLAKURICHI, VILLUPURAM.

..PETITIONER IN W.P.NO.1376/14 T.MUTHU, MANAGER, TVL.HOTEL VIJAY, CUDDALORE.

..PETITIONER IN W.P.NO.1377/14 HOTEL ARUNA INTERNATIONAL REP BY ITS MANAGING DIRECTOR, MR.R.KAALIDOSS, CHENNAI ..PETITIONER IN W.P.NO.3841/14 TVL.HOTEL CHERAN, REP BY ITS PROPRIETOR K.V.JAYARAMAN, COIMBATORE ..PETITIONER IN W.P.NO.5815/14

TVL.THE PALACE CLUB, REP BY ITS SECY.P.RAVICHANDRAN, COIMBATORE ..PETITIONER IN W.P.NO.5816/14 TVL.V.M.LODGE, REP BY PROPRIETOR V.CHANDRASEKARAN, COIMBATORE.

..PETITIONER IN W.P.NO.2021/14 TVL.HOTEL INDRAPURI, REP BY MANAGING PARTNER, DR.SELVIN J.PUDHIYIDOM, COIMBATORE ..PETITIONER IN W.P.NO.2022/14 TVL.VIJAAY PARK INN AND HOTELS CBE PVT.LTD., REP BY ITS MANAGING DIRECTOR, R.KOVAI RAMESH, COIMBATORE.

..PETITIONER IN W.P.NO.2023/14 TVL.SRI RAMANUJA HOTEL P.LTD., REP BY MANAGING DIRECTOR, K.NATARAJAN,COIMBATORE. ..PETITIONER IN W.P.NO.2024/14 TVL.LAKSHMI LODGE, REP BY PROPRIETOR C.PARAMSIVAM COIMBATORE.

..PETITIONER IN W.P.NO.2025/14 TVL.HOTEL RAJA BRIYANI, REP BY PROPRIETOR K.R.RAJA, COIMBATORE.

..PETITIONER IN W.P.NO.2026/14 TVL.HOTEL VINAYAGA (A UNIT OF POPPYE IN PVT.LTD) REP.BY PARTNER C.VISHNU RAJ COIMBATORE.

..PETITIONER IN W.P.NO.2027/14 TVL.SAKTHI HOTELS REP BY PROPRIETOR C.M.KAMARAJ, COIMBATORE.

..PETITIONER IN W.P.NO.2028/14 TVL.HOTEL E.M.S.MAYURA REP BY MANAGING DIRECTOR, SIVANANDAM, COIMABATORE.

..PETITIONER IN W.P.NO.2029/14 TVL.K.D.K.HOTELS, REP BY PROPRIETOR DHADA KHAN COIMBATORE ..PETITIONER IN W.P.NO.2030/14 TVL.SUBASHREE HOTELS REP BY MANAGING PARTNER DR.S.RADHAKRIHNAN, COIMBATORE.

..PETITIONER IN W.P.NO.2031/14

TVL.GAYATHRI HOTELS, REP BY PROPRIETOR S.VIVEKANANDAN, TIRUPPUR.

..PETITIONER IN W.P.NO.2032/14 TVL.HOTEL PUSHPAM REP BY PROPRIETOR KALISAMY, COIMBATORE.

..PETITIONER IN W.P.NO.2033/14 TVL.RITHANNS PLAZA HOTEL AND COMMERCIAL REP BY MANAGING PARTNER S.KRISHNA KUMAR, COIMBATORE ..PETITIONER IN W.P.NO.2034/14 TVL.HOTEL SRI ASWINI DELUXE, REP BY PROPRIETOR S.MANICKAM COIMBATORE.

..PETITIONER IN W.P.NO.2035/14 TVL.HOTEL RAAMUS (ADDL) REP BY MANAGING PARTNER M.R.THANGARAJ, COIMBATORE ..PETITIONER IN W.P.NO.2036/14 TVL.HOTEL VIJAY PARADISE, REP BY PROPRIETOR J.NAGENDRAN COIMBATORE.

..PETITIONER IN W.P.NO.2037/14 TVL.HOTEL KAVERI INTERNATIONAL REP. BY PROPRIETOR JAWAHAR VISWANATHAN COIMBATORE.

..PETITIONER IN W.P.NO.2038/14 TVL. C.K. HOTEL, REP. BY ITS PROPRIETOR P. CHIDAMBARANATHAN, COIMBATORE.

...PETITIONER IN W.P.NO.2039/14 TVL. GREEN HILL HOTEL PVT. LTD., REP.BY PROPRIETOR M.O. GEORGE, COIMBATORE.

...PETITIONER IN W.P.NO.2040/14 TVL. SVARGE RESIDENCY, REP.BY PROPRIETOR T. RAMARAJ, COIMBATORE.

...PETITIONER IN W.P.NO.2041/14 TVL. HOTEL DEVA, REP. BY PARTNER BOOPATHY, COIMBATORE.

...PETITIONER IN W.P.NO.2042/14 TVL. HOTEL RAAMUS, REP. BY MANAGING PARTNER, M.R. THANGARAJ, COIMBATORE ...PETITIONER IN W.P.NO.2043/14

TVL. HOTEL BLUE STAR, REP. BY MANAGING PARTNER S. VENKATACHALAM, COIMBATORE.

...PETITIONER IN W.P.NO.2044/14 TVL. RATHNAA LAKSHMI HOTELS PVT. LTD., REP. BY MANAGING DIRECTOR MAHESH T. RAMDOSS, COIMBATORE.

...PETITIONER IN W.P.NO.2045/14 TVL. NEW HOTEL EVEREST CONTINENTAL, REP. BY MANAGING PARTNER T.K. MARIAPPA, TIRUPPUR.

...PETITIONER IN W.P.NO.2046/14 TVL. ASKN ENTERPRISES PVT. LTD., (HOTEL NAVEEN) REP. BY MANAGING PARTNER T.SENTHILKUMAR, COIMBATORE.

...PETITIONER IN W.P.NO.2047/14 TVL. K.R. RESIDENCY, REP.

BY ITS, DIRECTOR A. BALAN, COIMBATORE.

...PETITIONER IN W.P.NO.2048/14 TVL. CROWN PLAZA, REP. BY MANAGING PATNER, K. KANNAN, COIMBATORE.

...PETITIONER IN W.P.NO.2049/14 TVL. M.P.S. RESIDENTAL TOWERS, REP. BY MANAGING PARTNER, M.P.S. THIYAGARAJAN, TIRUPUR.

...PETITIONER IN W.P.NO.2050/14 TVL. M.P. LODGE, REP. BY PROPRIETOR M.PALANISAMY, COIMBATORE.

...PETITIONER IN W.P.NO.2051/14 TVL HOTEL PARAY UDUPI, REP. BY MANAGING DIRECTOR P.A. ANTONY, THIRUPPUR.

...PETITIONER IN W.P.NO.2052/14 TVL.ANAMALAIS HOTEL P. LTD., REP. BY MANAGING DIRECTOR, A.S. KUMARAVEL, THIRUPPUR.

...PETITIONER IN W.P.NO.2053/14 TVL. VIKRAM TOWERS, REP. BY PROPRIETOR KUPPUSAMY, COIMBATORE.

...PETITIONER IN W.P.NO.2054/14 TVL. P.V. LODGE, REP. BY MANAGING PARTNER, BALASUBRAMANIAM, ERODE. ...PETITIONER IN W.P.NO.2055/14

TVL. EMERALD HOUSE, REP. BY PROPRIETOR, A.N. SUBRAMANIYAM, ERODE.

...PETITIONER IN W.P.NO.2056/14 TVL. SRI AARVEE HOTELS, REP. BY PARTNER V. RAMAKRISHNAN, COIMBATORE.

...PETITIONER IN W.P.NO.2057/14 TVL. LEGENDS INN.

REP. BY PARTNER S. MOHAN RAJ, COIMBATORE.

...PETITIONER IN W.P.NO.2058/14 TVL. HOTEL G.V. INTERNATIONAL, REP. BY MANAGING DIRECTOR, B.V. GIRI, COIMBATORE.

...PETITIONER IN W.P.NO.2059/14 TVL. HOTEL VIJAI PARADISE (ADDL) REP. BY PROPRIETOR J. NAGENDRAN, COIMBATORE.

...PETITIONER IN W.P.NO.2060/14 TVL. HOTEL SRI KALIAPPA (ADDL) REP. BY PARTNER K. RAJENDRAN, COIMBATORE.

...PETITIONER IN W.P.NO.2061/14 TVL. HOTEL GOWTHAM REP. BY PROPRIETOR K. PONNUSAMY COIMBATORE ...PETITIONER IN W.P.NO.2062/14 TVL. BLUE DIAMANDS HOTELS REP. BY PARTNER G. PUSHPARANI COIMBATORE.

...PETITIONER IN W.P.NO.2063/14 TVL. M.K.M.CLASIC REP. BY MANAGING PARTNER R. BALASUBRAMANIAM, TIRUPUR.

...PETITIONER IN W.P.NO.2064/14 TVL. CORNICHE RESORTS REP. BY DIRECTOR G.YESUDOSS COIMBATORE.

...PETITIONER IN W.P.NO.2065/14 TVL. LORDS PARK REP. BY PARTNER M. ARAVIND COIMBATORE.

...PETITIONER IN W.P.NO.2066/14 TVL. HOTEL SREE MURUGAN REP. BY MANAGING PARTNER D. KATHIRVEL, COIMBATORE ...PETITIONER IN W.P.NO.2067/14

TVL HOTEL SRM-BAR REP. BY PARTNER S.R. MALIK COIMBATORE ...PETITIONER IN W.P.NO.2068/14 TVEL. HOTEL VINAYAK REP. BY PARTNER D. KATHIRVEL, COIMBATORE.

...PETITIONER IN W.P.NO.2069/14 TVL. HOTEL PUSHPAM (ADDL) REP. BY PROPRIETOR KALISAMY COIMBATORE ...PETITIONER IN W.P.NO.2070/14 TVL. HOTEL SPR INN REP. BY MANAGING PARTNER S.P. RAJENDRAN ...PETITIONER IN W.P.NO.2071/14 TVL. HOTEL SRI KALIAPPA REP. BY PARTNER K. RAJENDRAN COIMBATORE.

...PETITIONER IN W.P.NO.2072/14 TVL. DHAMU LODGE, REP. BY PROPRIETOR P. SUBRAMANI TIRUPUR.

...PETITIONER IN W.P.NO.2073/14 TVL. HOTEL ESKEPI REP. BY PARTNER MANOHAR COIMBATORE ...PETITIONER IN W.P.NO.2074/14 TVL. P.V.S. ANNEXURE REP. BY PROPRIETOR M.RAVI TIRUPUR.

...PETITIONER IN W.P.NO.2075/14 TVL. S.K.S. RESIDENCY REP. BY PROPRIETOR S. SUBRAMANIAN COBICHETTIPALAYAM ...PETITIONER IN W.P.NO.2076/14 HOTEL MARUTI, REP. BY MANAGING DIRECTOR, DR.R. ANJANEYAN, COIMBATORE ...PETITIONER IN W.P.NO.2077/14 HOTEL SOORYA INTERNATIONAL REP.BY MANAGING DIRECTOR ARUMUGAM COIMBATORE ...PETITIONER IN W.P.NO.2078/14 HOTEL A.P. LODGING REP. BY PARTNER P. SRINIVASAN COIMBATORE ...PETITIONER IN W.P.NO.2079/14 HOTEL LE. PEBBLE REP. BY MANAGING PARTNER. S. RAMESH TIRUPUR.

...PETITIONER IN W.P.NO.2080/14

MANIYAM CLASSIC REP. BY PROPRIETOR R. YUVARAJ TIRUPUR.

...PETITIONER IN W.P.NO.2081/14 ANNAMALAI HOTELS PVT LTD., REP. BY MANAGING DIRECTOR, A. VELUSWAMY, COIMBATORE.

...PETITIONER IN W.P.NO.2082/14 BALU LODGING REP. BY PROPRIETOR K. BALASUBRAMANI, COIMBATORE.

...PETITIONER IN W.P.NO.2083/14 VELUMURUGAN HOTEL PVT LTD, REP. BY MANAGING DIRECTOR P. JAIPRAKASH, COIMBATORE ...PETITIONER IN W.P.NO.2084/14 HOTEL BRINDAVAN REP. BY MANAGER R. RAJA TIRUPUR.

...PETITIONER IN W.P.NO.2085/14 N.A. LODGE, REP. BY PROPRIETOR N.C. NACHIMUTHU, COIMBATORE.

...PETITIONER IN W.P.NO.2086/14 HOTEL. J.P. CASTLE REP. BY PARTNER INNACHIMUTHU, TIRUPUR ...PETITIONER IN W.P.NO.2087/14 VIJAI LODGE REP. BY PROPRIETOR N.VIJAYALAKSHMI COIMBATORE.

...PETITIONER IN W.P.NO.2088/14 HOTEL CHANDRA REP. BY PROPRIETOR G.K. CHANDRASEKARAN, ERODE.

...PETITIONER IN W.P.NO.2089/14 HOTEL SHRI DRG LIFESTYLE REP. BY MANAGING PARTNER R.G. CHANDRASEKKAR TIRUPPUR ...PETITIONER IN W.P.NO.2090/14 N. SAMPATH RAJ PROPRIETOR, HOTEL NALA RESIDENCY, THIRUVANNAMALAI ...PETITIONER IN W.P.NO.8578/14 ASSOCIATED BROTHER'CLUB REP. BY ITS GENERAL SECRETARY, CHENNAI-10 ...PETITIONER IN W.P.NO.8783/14

TVL. THE COMFORT INN REP. BY MANAGING PARTNER, V. SACHITHANANDHAM, TIRUPPUR.

PETITIONER IN W.P.NO.8874/14 TVL.THE COIMBATORE SOCIAL CLUB, REP.BY SECRETARY P.SEKAR, COIMBATORE ... PETITIONER IN WP.8875/14 TVL.S.A.P.RESIDENCY HOTELS, REP.BY PROPRIETOR S.A.P.KUMARAVELSAMY, TIRUPPUR. PETITIONER IN WP.8876/14 TVL.SHRI KUMARAN HOTELS, REP.BY MANAGING PARTNER, P.PONLINGAM, TIURPPUR ... PETITIONER IN WP.8877/14 TVL.SREE SHASHTI HOTELS P.LTD., REP.BY MANAGING PARTNER, S.SUDHAN, TIRUPPUR. PETITIONER IN WP.8878/14 M/S.HOTEL PICNIC PLAZA, REP.BY ITS MANAGING PARTNER, D.DEVENDRA GUPTA, CHENNAI ... PETITIONER IN WP.8024/14 TVL.HOTEL SINGAPORE INTERNATIONAL REP.BY MANAGING PARTNER, S.RAFEEK MOHAMED, COIMBATORE ... PETITIONER IN WP.10753/14 SALEM DISTRICT HOTELS BARS ASSN., REP.BY ITS SECRETARY, V.A.SIVA KUMAR, SALEM ... PETITIONER IN WP.10973/14 AKT.MAHENDRAN, PROP., TVL.A.K.T.BOARDING & LODGING, VILLUPURAM ...

PETITIONER IN WP.10991/14 V.PREMALATHA, PROPRIETOR, TVL. VETRI LODGE, VILLUPURAM ... PETITIONER IN WP.10992/14 M.RAJA, PROPRIETOR, TVL. HOTEL ARCOT, VILLUPURAM ... PETITIONER IN WP.10993/14 T.ANANDHAN, PROPRIETOR, TVL.HOTEL ANANDHA, VILLUPURAM ... PETITIONER IN WP.

TVL.HOTEL AISHWARYA PARK, REP.BY PARTNER K.VENKATAKRISHNAN, COIMBATORE ... PETITIONER IN WP.12440/14 M/S.ROYAL RESIDENCY, REP.BY ITS PROPRIETOR, P.SENTHIL KUMAR, TIRUPPUR ... PETITIONER IN WP.12674/14 THE SALEM CLUB, REP.BY ITS SECRETARY, V.SRINIVASA GOBALAN, SALEM ... PETITIONER IN WP.12590/14 G.RADHAKRISHNAN, FRANCHISEE, HOTEL TAMILNADU, KANCHEEPURAM ... PETITIONER IN WP.12795/14 THE R.S.PURAM CLUB, REP.BY ITS SECRETARY N.M.KUMARASAMY, COIMBATORE ... PETITIONER IN WP.8676/14 MEHAR HOTEL (FL-3) REP.BY ITS MANAGING DIRECTOR, K.P.NAVANEETHA KRISHNAN ... PETITIONER IN WP.8029/14 WINNER RECREATION CLUB, REP.BY SECRETARY, N.RAGHUPATHY, TIRUPPUR ... PETITIONER IN WP.1046/14 VIP CLUB, REP.BY SECRETARY, R.ELANGOVAN TIRUPPUR ... PETITIONER IN WP.1057/14 THIYAGARAYA NAGAR SOCIAL CLUB, REP.BY SECRETARY, S.ASHOK, CHENNAI ... PETITIONER IN WP.

2834/14 SANTHANALAKSHMI, PARTNER HOTEL SAPHINE-GARDEN VIEW, OOTY ... PETITIONER IN WP.7/14 HOTEL OOTY GATE, REP.BY ITS MANAGING DIRECTOR, OOTY ... PETITIONER IN WP.8/14 D.N.MADHAIYAKRISHNAN HOTEL ARUN A/C BAR BOARDING & LODGING, DHARMAPURI DISTRICT ... PETITIONER IN WP.784/14 K.E.CHINNASAMY, C.M.HOTEL, DHARMAPURI ... PETITIONER IN WP.

D.N.GOPAL, DNG RESIDENCY, DHARMAPURI DISTRICT ... PETITIONER IN WP.820/14 R.RAJA PROPRIETOR, HOTEL R.R.PLAZA, SALEM DISTRICT ... PETITIONER IN WP.3560/14 VS.

THE STATE, REP.BY SECRETARY TO GOVERNMENT, COMMERCIAL TAXES & REGISTRATION DEPARTMENT, FORT ST.GEORGE, SECRETARIAT, CHENNAI - 9.

... R1 IN WP.NOS.34099/13,34100/13, 34101/13,34928/13,34929/13,35085/13, 35224/13,34651/13,34652/13,34653/13, 34654/13,34867/13,34868/13,34869/13, 34870/13,63/14 TO 65/14,996/14 & 997/14, 1372/14 TO 1377/14,3841/14,5815 & 5816/14, 2021/14 TO 2090/14,8578/14,8874/14 TO 8878/14, 8783/14,8024/14,10753/14,10973/14,10991/14 TO 10994/14,12440/14,12674/14,12590/14,12795/14, 8676/14,8029/14,1046/14,1057/14,2834/14,784 TO 785/14,820/14,3560/14 THE ASSISTANT COMMISSIONER FOR COMMERCIAL TAXES, OFFICE OF THE ASSISTANT COMMISSIONER, VIRUDHACHALAM, CUDDALORE DISTRICT ... R2 IN WP.NOS.34099/13,34100/13, 34101/13,1372 TO 1374/14,1377/14 TAMILNADU STATE MARKETING CORPORATION LTD., (TASMAC) REP.BY ITS CHAIRMAN AND MANAGING DIRECTOR, CMDA TOWER, 4TH FLOOR, NO.8, GANDHI IRWIN ROAD, EGMORE, CHENNAI - 8.

... R3 IN WP.NOS.34099/13,34400/13,34101/13 34928/13,34929/13,35085/13,35224/13,34651/13, 34652/13,34653/13,34654/13,34867/13,34868/13, 34869/13,34870/13,63/14 TO 65/14,996 & 997/14, 1372/14 TO 1377/14,3841/14,5815/14 & 5816/14, 2021/14 TO 2090/14,8578/14,8874/14 TO 8878/14, 10753/14,10973/14,10991/14 TO 10994/14, 12440/14,12674/14,12590/14,12795/14,784/14 & 785/14,820/14,3560/14 ... R2 IN WP.8676/14,1046/14,1057/14,2834/14, 8024/14,8783/14

THE DISTRICT MANAGER, TAMILNADU STATE MARKETING CORPORATION LTD., (TASMAC) CUDDALORE DISTRICT.

... R4 IN WP.34099/13,34100/13,34101/13, 1372/14 TO 1374/14,1377/14 THE ASSISTANT COMMISSIONER FOR COMMERCIAL TAXES, OFFICE OF THE ASSISTANT COMMISSIONER, CHENNAI.

... R2 IN WP.34928/13,35085/13,35224/13, 34652/13,34653/13 THE DEPOT MANAGER, TAMILNADU STATE MARKETING CORPORATION LTD., B4-INDUSTRIAL ESTATE, AMBATTUR II, CHENNAI - 58.

... R4 IN WP.34928/13,35085/13 ... R3 IN WP.8029/14,8783/14 THE ASSISTANT COMMISSIONER FOR COMMERCIAL TAXES, OFFICE OF THE ASSISTANT COMMISSIONER, TIRUPPUR ... R2 IN WP.34929/13,996/14 & 997/14, 8874/14,8876/14 TO 8878/14 THE DISTRICT MANAGER/DEPUTY COLLECTOR, TAMILNADU STATE MARKETING CORPORATION LTD., (TASMAC), TIRUPPUR DISTRICT.

... R4 IN WP.34929/13,996 & 997/14, 2075/14,2080/14,8874/14,8876/14 TO 8878/14 ... R3 IN WP.1046/14,1057/14 THE DISTRICT MANAGER, TAMILNADU STATE MARKETING CORPORATION LTD., THIRUVALLUR EAST, THIRUVALLUR ... R4 IN WP.35224/13 THE DISTRICT MANAGER, TASMAC LTD., IMFS DEPOT, TIRUPPUR ... R4 IN WP.12674/14,2073/14 THE ASST. COMMISSIONER FOR COMMERCIAL TAXES OFFICE OF THE ASST. COMMISSIONER VILLUPURAM.

...R2 in W.P.No.34651, 34654, 34867, 34868, 34870 of 2013 1375, 1376, 10991 to 10994 of 2014

THE DISTRICT MANAGER TAMILNADU STATE MARKETING CORPORATION LTD.

(TASMAC) VILLUPURAM.

...R4 in W.P.No.34651, 34654, 34867, 34868, 34870 of 2013 1375, 1376, 10991 to 10994 of 2014 THE MANAGER, IMFS DEPOT III TAMILNADU STATE MARKETING CORPORATION LTD.

(TASMAC) CHENNAI SOUTH AMBATTUR CHENNAI 58.

...R4 in W.P.No.34652, 34653 of 2013 and R3 in W.P.No.8024 of 2014 THE ASST. COMMISSIONER FOR COMMERCIAL TAXES OFFICE OF THE ASST. COMMISSIONER NILGIRIS.

...R2 in W.P.No.34869 of 2013 THE DISTRICT MANAGER TAMILNADU STATE MARKETING CORPORATION LTD.

(TASMAC) UDHAGAI.

...R4 in W.P.No.34869 of 2013 and R2 in W.P.No.34683 to 34689, 34664 to 34671, 34803 to 34805, 34396 of 2013, 7, 8 of 2014 THE MANAGING DIRECTOR TASMAC LTD. GOPALAPURAM CHENNAI 86.

...R1 in W.P.No.34683 to 34689, 34664 to 34671, 34803 to 34805, 34396 of 2013, 7, 8 of 2014 and R2 in W.P.No.8029 of 2014 THE ASSISTANT COMMISSIONER FOR COMMERCIAL TAXES OFFICE OF THE ASSISTANT COMMISSIONER MADURAI.

...R2 in W.P.No.63, 3841 of 2014 THE DISTRICT MANAGER THE TAMIL NADU STATE MARKETING CORPORATION LTD MADURAI.

...R4 in W.P.No. 63 of 2014 THE ASSISTANT COMMISSIONER FOR COMMERCIAL TAXES OFFICE OF THE ASSISTANT COMMISSIONER COIMBATORE ...R2 in W.P.No.64, 5815, 5816, 2021 to 2090, 8875, 10753 & 12440 of 2014 THE DISTRICT MANAGER/MANAGER THE TAMIL NADU STATE MARKETING CORPORATION LTD IMFS DEPOT (SOUTH) COIMBATORE.

...R4 in W.P.No.64, 5815, 5816, 2021 to 2072, 2074, 2077 to 2079, 2081 to 2090, 8875, 10753 & 12440 of 2014 and R3 in W.P.No.8676 of 2014

THE ASSISTANT COMMISSIONER FOR COMMERCIAL TAXES OFFICE OF THE ASSISTANT COMMISSIONER THIRUCHIRAPALLI.

...R2 in W.P.No.65 of 2014 THE DISTRICT MANAGER THE TAMIL NADU STATE MARKETING CORPORATION LTD THIRUCHIRAPALLI.

...R4 in W.P.No.65 of 2014 THE MANAGER TAMILNADU STATE MARKETING CORPORATION LTD.

IMFS DEPOT AMBATTUR II B-4 INDUSTRIAL ESTATE AMBATTUR CHENNAI 58.

...R4 in W.P.No.3841 of 2014 THE DISTRICT MANAGER TASMAC LIMITED ERODE ...R4 in W.P.No.2076 of 2014 THE COMMISSIONER OF COMMERCIAL TAXES GOVERNMENT OF TAMILNADU GREAMS ROAD CHENNAI 6 ...R2 in W.P.No.8578, 10973, 12590 & 12795 of 2014 THE DISTRICT MANAGER TASMAC LIMITED THIRUVANNAMALAI.

...R4 in W.P.No.8578 of 2014 THE DISTRICT MANAGER/ DEPUTY COLLECTOR TASMAC LTD.

2/92 SANTHIYUR VILLAGE S.ATTAYAMPATTI POST SALEM TALUK AND DISTRICT PIN 636 203.

...R4 in W.P.No.10973, 3560 & 12590 of 2014 THE DEPT. COMMISSIONER FOR COMMERCIAL TAXES OFFICE OF THE DEPT. COMMISSIONER TIRUPUR.

...R2 in W.P.No.12674 of 2014 THE MANAGER TASMAC LTD KANCHEEPURAM.

...R4 in W.P.No.12795 of 2014 THE MANAGER TAMILNADU STATE MARKETING CORPORATION IMFS DEPOT UNIT-II THIRUMAZHISAI CHENNAI-602 123.

...R3 in W.P.No.2834 of 2014

THE ASST. COMMISSIONER FOR COMMERCIAL TAXES OFFICE OF THE ASST. COMMISSIONER DHARMAPURI.

...R2 in W.P.No.784, 785 & 820 of 2014 THE DISTRICT MANAGER TAMILNADU STATE MARKETING CORPORATION LTD (TASMAC) DHARMAPURI DISTRICT.

...R4 in W.P.No.784, 785 & 820 of 2014 THE ASST. COMMISSIONER FOR COMMERCIAL TAXES OFFICE OF THE ASST. COMMISSIONER ATTUR.

...R2 in W.P.No. 3560 of 2014 W.P.No. 34099, 34100 & 34101 of 2013:

Petitions filed under Article 226 of the Constitution of India, praying for issue of Writ of Declaration declaring Section 1 (2) (b) of the Tamilnadu Value Added Tax (5th Amendment) Act 2013 dt 8.11.2013 and the letter of demand of the 4th respondent in Na. Ka. No. MV1/150/2013 dt 29.11.2013 in so far as it relates to the petitioner is concerned is arbitrary, illegal, unconstitutional and unenforceable in law.

W.P.No. 34928, 34929, 35085, 35224 of 2013, 63 to 65, 996, 997, 1372 to 1377, 3841, 5815, 5816, 2021 to 2090, 8578, 8874 to 8878, 10753, 10991 to 10994, 12674 & 12795 of 2014:

Petitions filed under Article 226 of the Constitution of India, praying for issue of Writ of Declaration declaring section 1 (2) (b) of the Tamilnaldu Value added Tax (5th Amendment) Act 2013 published in Tamilnadu Government Extraordinary Gazette No.329 dated 8.11.2013 as arbitrary, illegal, unconstitutional and unenforceable in law. W.P.No. 34651, 34654, 34867, 34868 & 34870 of 2013: Petitions filed under Article 226 of the Constitution of India, praying for issue of Writ of Declaration declaring Section 1 (2) (b) of the Tamilnadu Value Added Tax (5th Amendment) Act 2013 published in Tamilnadu Government Gazette No. 329 dt 8.11.2013 and the letter of demand of the 4th respondent in Na. Ka. No. 34/B/2013 dt 15.11.2013 in so far as it relates to the petitioner is concerned is arbitrary, illegal, unconstitutional and unenforceable in law.

W.P.No.34652 & 34653 of 2013:

Petitions filed under Article 226 of the Constitution of India, praying for issue of Writ of Declaration declaring Section 1 (2) (b) of the Tamilnadu Value Added Tax (5th Amendment) Act 2013 published in Tamilnadu Government Gazette No. 329 dt 8.11.2013 and the letter of demand of the 4th respondent in R.C. 1046/2013/A1/dt 11.12.2013 is arbitrary, illegal, unconstitutional and unenforceable in law. W.P.No. 34869 of 2013:

Petition filed under Article 226 of the Constitution of India, praying for issue of Writ of Declaration declaring Section 1 (2) (b) of the Tamilnadu Value Added Tax (5th Amendment) Act 2013 published in Tamilnadu Government Gazette No. 329 dt 8.11.2013 and the letter of demand of the 4th respondent in Ref. Nil dt 27.11.2013 in so far as it relates to the petitioner is concerned is arbitrary, illegal, unconstitutional and unenforceable in law.

W.P.34683/2013, 34684/2013, 34685/2013, 34687/13, 34689/2013, 34665/2015, 34666/2013, 34669/2013, 34670/13, 34671/13, 34396/13, 7/14.

Petitions filed under Article 226 of the Constitution of India praying for Writ of Certiorari calling for the records of the respondents particularly the demand notice issued by the 2nd Respondent dated 26.11.2013 issued to the petitioner above named and quash the same as illegal, unlawful and without jurisdiction. WP.34686/2013:

Petition filed under Article 226 of the Constitution of India praying for Writ of Certiorari calling for the records of the respondents particularly the demand notice issued by the 2nd Respondent dated 29.11.2013 issued to the petitioner above named and quash the same as illegal, unlawful and without jurisdiction.

WP.34688/2013, 34804/2013:

Petitions filed under Article 226 of the Constitution of India praying for Writ of Certiorari calling for the records of the respondents particularly the demand notice issued by the 2nd Respondent dated 30.11.2013 issued to the petitioner above named and quash the same as illegal, unlawful and without jurisdiction. WP.34664/2013, 34668/2013:

Petitions filed under Article 226 of the Constitution of India praying for Writ of Certiorari calling for the records of the respondents particularly the demand notice issued by the 2nd

Respondent dated 27.11.2013 issued to the petitioner above named and quash the same as illegal, unlawful and without jurisdiction. WP.34667/2013, 34803/2013:

Petitions filed under Article 226 of the Constitution of India praying for Writ of Certiorari calling for the records of the respondents particularly the demand notice issued by the 2nd Respondent dated 2.12.2013 issued to the petitioner above named and quash the same;

WP.34805/2013:

Petition filed under Article 226 of the Constitution of India praying for Writ of Certiorari calling for the records of the respondents particularly the demand notice issued by the 2nd Respondent dated 17.12.2013 issued to the petitioner above named and quash the same; WP.8783/2014:

Petition filed under Article 226 of the Constitution of India praying for Writ of Declaration, declaring Section 1(2) (b) of the Tamilnadu Value Added Tax (5th Amendment) Act 2013 and the letter of demand of the 3rd respondent in Ref. No.Pdl. No.105/A5/2013 dated 16.12.2013 in so far as it relates to the petitioner is concerned as arbitrary illegal unjust unsustainable and unenforceable in law. WP.8024/2013:

Petition filed under Article 226 of the Constitution of India praying for Writ of Declaration, declaring Section 1(2) (b) of the Tamilnadu Value Added Tax (5th Amendment) Act 2013, published in the T.N. Govt. Gazette No.329 dated 8.11.2013 and the letter of Demand of the 3rd Respondent in RC./1046/2013/A1 dated 11.12.2013. WP.10973/2014, 12440/2014, 12590/2014:

Petitions filed under Article 226 of the Constitution of India praying for Writ of Declaration, declaring Section 1(2) (b) of the Tamilnadu Value Added Tax (5th Amendment) Act 2013, as published and modified in the T.N. Govt. Gazette No.328 dated 8.11.2013 as unconstitutional arbitrary, illegal, unjust and unenforceable in law in so far as it relates to the members of the petitioner Association are concerned.

WP.8676/2014, 1046/2014, 1057/2014, 2834/14:

Petitions filed under Article 226 of the Constitution of India praying for the issuance of Writ of Declaration, declaring impugned Amendments to the Tamil Nadu Value Added Tax Act 2006, under Act No.28 of 2013 published Extra Ordinary Notification vide Part IV

Section 2 in ;the Tamil Nadu Govt. Gazettee No.328 dated 8.11.2013 as ultravires, illegal,unenforceable unconstitutional and consequently to hold that the said Act is not applicable for the FL2 and FL3 licences granted by 3rd Respondent and forbear the respondents from levying any tax retrospectively from 1.4.2013. WP.No.8029 of 2014: Petition under Art 226 of the Constitution of India praying for the issuance of Writ of Declaration declaring the Amended Act 28/2013 in the Tamil Nadu Value Added Tax 2006 dated 8.11.2013 which has amended Entry of Second Schedule are void as 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 Articles 265 of the Constitution of India.

WP.NO.8/2014: Petition Under Article 226 of the Constitution of India Praying for the issuance of Writ of Certiorari, calling for the records of the respondents particularly the demand notice issued by the 2nd respondent dt 28.11.2013 issued to the petitioner above named and quash the same.

WP.No.784 & 785/14, 820/2014: Petitions Under Article 226 of the Constitution of India, Praying for the issuance of Writ of Declaration declaring Section 1 (2) (b) of the Tamil Nadu Value Added Tax (5th Amendment) Act 2013 and the letter of demand of the 4th respondent in ROC.No.105/A/2013 dt ... 11.2013 in so far as it relates to the petitioner is concerned is arbitrary illegal unconstitutional and unenforceable in law.

WP.No.3560 of 2014:Petition under Article 226 of the Constitution of India, Praying for the Writ of declaration declaring Section 1 (2) (b) of the Tamilnadu Value Added Tax (5th Amendment) Act 2013 and the letter of demand of the 4th respondent in ROC No. 328/D/2013 dt 28.11.2013 in so far as it relates to the petitioner is concerned is arbitrary illegal unconstitutional and unenforceable in law. FOR PETITIONERS Mrs.A.L.Ganthimathi, in WP.Nos.34099 to 34101 of 2013, 34928/2013 and 34929/2013, 35085 & 35224/2013, 63 to 65/2014, 996 & 997/2014 1372 to 1377/2014, 10991/14 to 10994/2014, 34651/13 to 34654/13, 34867 to 34870/13, Mrs.Saranya Selvam in WP.No.3841/14 Mr.V.Subramanian in WP.No.5815 & 5816/14 Mr.A.Thiyagarajan in WP.No.2021/14 to 2090/14 8874/14 to 8878/14 10753/14, 12440/14 Mr.S.Govindaraman in WP.No.8578/14

Mr.S.D.Venkadeswaran in WP.8783/14 Mr.A.Suresh in WP.8024/14 Mr.P.Mani in WP.No.10973/14, 12590/14 Mr.Amalraj S.Penkikilapath in WP.NO.12674/14 Mr.K.GoviGanesan in WP.No.12795/14 Mr.N.Manokaran in WP.No.8676/14 Mr.T.Bastiyam in WP.No.8029/14 Mr.S.Gunalan in WP.No.1046/14, 1057/14 WP.No.2834/14 Mr.B.R.Sankaralingam in WP.No.7 & 8/14, 34683/13 to 34689/13, 34664/13 to 34671/13, 34803/13 to 34805/13, 34396/13 784/14 & 785/14, 820/14, 3560/14 FOR RESPONDENTS Dr.Anitha Sumanth, Special Government Pleader ( Tax) in all the WPs Mr.S.Muthuraj for TASMAC in all the WPs.

COMMON ORDER (Made by The Hon'ble The Chief Justice) Learned counsel for the Revenue states that the retrospective demand made stands waived, in view of the Notification of the Government dated 21.04.2015 and thus, these petitions have become infructuous.

2. The aforesaid statement is taken on record and the writ petitions stand disposed of as infructuous. No costs. Sd/- Assistant Registrar(CS II) //True Copy// Sub Assistant Registrar ATR To

1. The Secratary to Government Commercial Taxes, Registration department, Fort Saint George, Secretariat, Chennai - 9.

2.

The Chairman & Managing Director, TASMAC Ltd. CMDA Tower, 4th Floor, No.8, Gandhi Irwin Road, Egmore, Chennai - 8.

3.

The Assistant Commissioner for Commercial Taxes, Office of the Assistant Commissioner, Virudhachalam, Cuddalore District.

4.

The Assistant Commissioner for Commercial Taxes, Office of the Assistant Commissioner, Chennai.

5.

The Assistant Commissioner for Commercial Taxes, Office of the Assistant Commissioner, Tiruppur.

6.

The Assistant Commissioner for Commercial Taxes, Office of the Assistant Commissioner Villupuram.

7.

The Assistant Commissioner for Commercial Taxes, Office of the Assistant Commissioner, Nilgiris.

8.

The Assistant Commissioner for Commercial Taxes, Office of the Assistant Commissioner, Madurai.

9.

The Assistant Commissioner for Commercial Taxes, Office of the Assistant Commissioner Coimbatore.

10.

The Assistant Commissioner for Commercial Taxes, Office of the Assistant Commissioner, Thiruchirappalli.

11.

The Deputy Commissioner &

Commercial Taxes, Office of the Deputy Commissioner, Tiruppur.

12.

The Commissioner of Commercial Taxes, Government of Tamilnadu Greams Road, Chennai 6.

13.

The Assistant Commissioner for Commercial Taxes, Office of the Assistant Commissioner, Dharmapuri.

14.

The Assistant Commissioner for Commercial Taxes, Office of the Assistant Commissioner, Attur.

15.

The District Manager TASMAC Ltd.

Cuddalore District 16.

The Depot. Manager Tamilnadu State Marketing Corporation Ltd.

B4, Industrial Estate Ambattur II, Chennai - 98.

17.

The District Manager/Deputy Collector TASMAC Ltd. Tiruppur.

18.

The District Manager TASMAC Ltd., Tiruvallur East, Tiruvallur District.

19.

The District Manager, TASMAC Ltd.

IMFS Depot., Tiruppur.

20.

The District Manager, TASMAC Ltd., Villupuram.

21.

The Manager, TASMAC Ltd.

IMFS Department - 3 Chennai South, Ambattur, Chennai 58.

22.

The District Manager TASMAC Ltd.

Udagai (Ooty).

23.

The Managing Director,

TASMAC Ltd., Gopalapuram, Chennai 86.

24.

The District Manager, TASMAC Ltd., Madurai.

25.

The District Manager/Manager, TASMAC Ltd., IMFS Depot. (South) Coimbatore.

26.

The District Manager, TASMAC Ltd., Tiruchirappalli.

27.

The Manager, TASMAC Ltd., IMFS Depot.

Ambattur II B4, Industrial Estate, Ambattur, Chennai 58.

28.

The District Manager, TASMAC Ltd.

Erode.

29.

The District Manager, TASMAC Ltd., Tiruvannamalai.

30.

The District Manager/Deputy Collector, TASMAC Ltd., 2/92, Sandiyur Village, S.Attayanpatti Post, Salem Taluk and District.

Pin-636 203.

31.

The Manager, TASMAC Ltd., Kancheepuram.

32.

The Manager, TASMAC Ltd., IMFS Department, Unit II Thirumazhisai, Chennai 602 123.

33.

The Deputy Manager, TASMAC Ltd., Dharmapuri District.

+1 cc to S.Govindaraman, Advocate, Sr.23787 +10 ccs to M/s.A.Thiyagarajan, Advocate, Sr.24007 +1 cc to S.Muthuraj, Advocate, Sr.24547 +1 cc to K.Govi Ganesan, Advocate, Sr.24010 +1 cc to M/s.M.Manokaran, Advocate, Sr.24074 +2 ccs to M/s.B.R.Shankaralingam, Advocate, Sr.24654 +20 ccs to M/s.A.C.Ganthimathi, Advocate, Sr.24058 +3 ccs to M/s.S.Gunalan, Advocate, Sr.24490 to 24992 +2 ccs to M/s.P.Mani, Advocate, Sr.24175, 24176 W.P. Nos. 34099 of 2013 etc. batch RSI, VGI, GP(CO) PMK,EU, CA, PSI, PRK, AA, KRA (07.10.15)