M/S.Super Sales India Ltd v. The State Of Tamilnadu

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 05.01.2024

CORAM

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY M/s.Super Sales India Ltd., Rep. by its Authorised Signatory and Senior Manager-Finance, Mr.S.Ravindran, 34-A, Kamaraj Road, Coimbatore 641 018.

.. Appellant -vs1. The State of Tamil Nadu, Rep. by its Secretary, Local Administration Department, Fort St. George, Chennai 600 109.

2. The President, V.Vavipalayam Panchayat, V.Vavipalayam 641 671.

.. Respondents Prayer: Writ appeal filed under Clause 15 of the Letters Patent against the order of the learned Single Judge dated 23.07.2019 passed in W.P.No.6542 of 2007.

For the Appellant :

Mr.Anirudh Krishnan For the Respondents :

Mr.K.Karthik Jagannath Govt. Advocate for R-1 :

No appearance for R-2 * * * * *

JUDGMENT

(Delivered by the Hon'ble Chief Justice) We have heard Mr.Anirudh Krishnan, learned counsel for the appellant and Mr.K.Karthik Jagannath, learned Government Advocate for the first respondent.

2.The appellant/original petitioner had filed the writ petition challenging the demand notice dated 23.12.2006 directing the petitioner to pay corporate tax in respect of 34 numbers of Windmill. The writ petition was dismissed. Aggrieved thereby, the present appeal.

3. On the earlier date, we had asked the learned Advocate for the State to make submissions as to how the impugned notice would conform to the provisions of the Tamil Nadu Panchayats Act, 1994.

4. The learned Government Advocate, on instructions, submits that the said demand notice does not have any basis under the law. Reference is made to Sections 171 and 172 of the Act.

5. As rightly conceded by the learned Government Advocate, the impugned notice would not be referable to any provisions under the Act. The impugned notice is, accordingly, quashed and set aside. Inter alia, the impugned judgment of the learned Single Judge is also set aside.

6. It is made clear that it would be open for the authorities in appropriate cases to levy the tax in accordance with law and as permissible.

The writ appeal is, accordingly, disposed of. There shall be no order as to costs.

(S.V.G., CJ.) (D.B.C., J.) 05.01.2024 Index : Yes/No : Yes/No sra To

1. The Secretary to Govt. of Tamil Nadu, Local Administration Department, Fort St. George, Chennai 600 109.

THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J.

(sra) 05.01.2024