M/S.Fairmont Hotel Pvt.,Ltd. v. 1.The State Of Tn Rep.Secy.,
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 02.09.2021
CORAM
THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM W.P.No.42402 of 2002 and W.M.P.No.62563 of 2002 M/s Fairmont Hotel Pvt. Ltd.
171 Jawaharlal Nehru Salai 100 Feet Road, Arumbakkam Chennai 600 106 repd.by its Managing Director
...Petitioner
Vs 1.The State of Tamil Nadu Repd. By the Secretary Commercial Taxes Department Chepauk, Chennai 600 005.
2.The Principal Commissioner and Commissioner of Commercial Taxes Chepauk, Chennai 600 005.
3.The Regional Transport Officer Anna Nagar, Chennai 600 040.
4.Commercial Tax officer, Vadapalani II, 'Sire Mansion'
Mount Road, Chennai - 600 002.
(R4 impleaded as per order dated 28.11.02 in W.P.M.P.No.62956 of 2002)
...Respondents
PRAYER : Writ Petition filed Under Article 226 of the Constitution of India, to issue a writ of Mandamus, directing the respondents and in particular the third respondent, their officers, subordinates etc. working under them to register the vehicle imported by the petitioner namely Mercedes Benz car under Import Licence No. 0430000715/3/11/00, imported from East London to India under L.C.No.Dc MDR 240724 bearing engine No. 611962-30-462516 and handover the registration certificate to the petitioner without insisting upon or seeking to collect Entry Tax under the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 within such time as https://hcservices.ecourts.gov.in/hcservices/
this Hon'ble Court may deem fit and proper and thus render justice.
For Petitioner : M/s.P.Seshadri For Respondents : Mr.V.Veluchamy Government Advocate
O R D E R
The learned counsel for the petitioner made a submission that the writ petitioner has already paid the Entry Tax as demanded.
2. Thus, no further adjudication is required and accordingly, the writ petition stands disposed of. No costs. Consequently, connected miscellaneous petition is closed. Sd/- Assistant Registrar(CS II) //True Copy// Sub Assistant Registrar Nst To 1.The Secretary Commercial Taxes Department Chepauk, Chennai 600 005.
2.The Principal Commissioner and Commissioner of Commercial Taxes Chepauk, Chennai 600 005.
3.The Regional Transport Officer Anna Nagar, Chennai 600 040.
4.Commercial Tax officer, Vadapalani II, 'Sire Mansion'
Mount Road, Chennai - 600 002.
+1cc to the Spacial Government Pleader,(Taxes) S.R.No.44456 W.P.No.42402 of 2002 PMK(CO) CT(21/09/2021) https://hcservices.ecourts.gov.in/hcservices/