B.Rojabegam v. The Transport Commissioner

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Dated : 24-02-2017 Coram THE HONOURABLE MR. JUSTICE RAJIV SHAKDHER W.P.No.6944 of 2016 and W.M.P.No.21768 of 2016 M/s. Vibgyor Automotive Private Limited Rep. by its Director Mr. S. Parthasarathy .. Petitioner Vs.

The Commercial Tax Officer Ramapuram Assessment Circle No.1-A, Ekambara Naicker Industrial Estate Alapakkam, Porur, Chennai - 600 116 .. Respondents Prayer : Writ Petition filed under Article 226 of the Constitution of India praying for the issuance of a writ of Certiorarified mandamus calling for the records on the file of the respondent in TIN:33471384896/2014-15 dated 22-01-2015 passed therein and further direct the respondent not to apply Sec.2(1) of the Tamil Nadu Value Added Tax (Fifth Amendment) Act, 2013 (Act 28 of 2013) to the petitioner herein inasmuch as the petitioner being a manufacturer of goods in the State of Tamil Nadu and pass orders.

For Petitioner : Mr. Govardhanan for Mr. V. Sundareswaran For Respondents : Mr. S. Kanmani Annamalai, Addl.G.P.

RAJIV SHAKDHER,J.

glp

ORDER

1. Learned counsel for the parties have agreed that the issue raised in the captioned Writ Petition is covered by a judgment of this Court dated 06-02-2017, passed in a batch of Writ Petitions, the lead Writ Petition being, W.P.No.7969 of 2014, titled: M/s.Everest Industries Limited, rep. by its Senior Manager, Finance Vs. The State of Tamil Nadu, rep. by its Secretary, Commercial Taxes Department and another.

2. Accordingly, the Writ Petition is allowed and the impugned order is set aside, in terms of the judgment delivered in the aforementioned batch of Writ Petitions.

3. Resultantly, the connected Miscellaneous Petition is closed. However, there shall be no order as to costs.

24-02-2017 glp To The Commercial Tax Officer Ramapuram Assessment Circle No.1-A, Ekambara Naicker Industrial Estate Alapakkam, Porur, Chennai - 600 116 W.P.No.6944 of 2016