K.Gopalakrishnan v. The State Of Tamilnadu
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 11.7.2016
CORAM
THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM Writ Petition Nos.35608 and 35609 of 2004 K.Gopalakrishnan
...Petitioner in
WP.35608/2004 K.Srinath
...Petitioner in
WP.35609/2004 Vs The State of Tamil Nadu, rep.by its Secretary to Government, Commercial Taxes Department, Fort.St.George, Chennai-9.
... Respondent in both WPs PETITIONS under Article 226 of The Constitution of India praying for the issuance of Writs of Declaration declaring that Section 4(H) of the Tamil Nadu Entertainments Tax Act, 1939 as amended by Act No.15/2003 as unconstitutional, ultra vires, void and unenforceable.
For Petitioners :
Mr.A.Chidambaram For Respondent :
Mr.S.Manohar Sundaram, AGP COMMON ORDER Heard Mr.A.Chidambaram, learned counsel for the petitioners and Mr.S.Manohar Sundaram, learned Additional Government Pleader appearing for the respondent. By consent, the writ petitions are taken up for final disposal.
2. The petitioners have filed these writ petitions seeking to declare the provisions of Section 4(H) of the Tamil Nadu Entertainments Tax Act, 1939 as amended by Act No.15/2003 as unconstitutional, ultra vires, void and unenforceable.
3. It is conceded by the learned Additional Government Pleader appearing for the respondent that the issue involved in these writ petitions is squarely covered against the Revenue by the order dated 30.7.2007 made in W.P.No.23720 of 2003. https://hcservices.ecourts.gov.in/hcservices/
4. Therefore, following the order dated 30.7.2007 made in W.P.No. 23720 of 2003, these writ petitions are allowed. No costs.
Sd/- Assistant Registrar(CS III) //True Copy// Sub Assistant Registrar To The Secretary to Government of Tamil Nadu, Commercial Taxes Department, Fort.St.George, Chennai-9.
WP.Nos.35608 & 35609of 2004 ks[co] srg 25/07/2016 https://hcservices.ecourts.gov.in/hcservices/