M/S. Sindu Granite, v. The State Of Tamil Nadu,
W.P.(MD)Nos.12341 to 12343 of 2008 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 15.04.2021
CORAM
THE HONOURABLE MRS.JUSTICE J.NISHA BANU W.P.(MD)Nos.12341 to 12343 of 2008 and MP(MD) Nos.1,1 &1 of 2008 M/s.Sindu Granite, represented by its Proprietor, P.K.Selvaraj,S/o Kuppusamy, Aged about 50 years, Door No.1015, Trichy Main Road, Melur, Madurai District.
...Petitioner in all WPs
Vs.
1.The State of Tamilnadu, Represented by its Secretary to Government, Department of Commercial Taxes and Religious Endowments, Fort St.George, Chennai - 600009.
2.The Deputy Commercial Tax Officer, Melur, Madurai District.
3.The Regional Transport Officer, Melur, Madurai District.
...Respondents in all WPs
COMMON PRAYER: Writ Petitions filed under Article 226 of the Constitution of India, to issue a Writ of Mandamus, directing the third respondent to register the vehicles - Escorts Hydraulic Mobile Crane bearing Chassis numbers - 1377240218, 1377240118 & 1377240318 and Engine Numbers S433-A06126, S433-A05839 & S433A06187 respectively without insisting for payment of Entry tax. For Petitioner : Mr.J.Barathan For Respondents : Mr.G.Arjunan Government Advocate (In all WPs) C O M M O N O R D E R These instant Writ Petitions have been filed on the ground that entry tax under the Tamil Nadu on entry of Motor Vehicles into Local Areas Act, 1990, is not attracted for imported vehicles.
https://hcservices.ecourts.gov.in/hcservices/ 1/2
W.P.(MD)Nos.12341 to 12343 of 2008 2.This issue has already been settled by this Court by a detailed order, dated 29.01.2019 in the case of V.Krishnamurthy Vs.State of Tamil Nadu, passed in a batch of Writ Petitions in W.P.(MD) No.32710 of 2005 etc., In the said order, all the Writ Petitions were dismissed following the dictum laid down by the Honourable Supreme Court in the case of State of Kerala and others Vs.Fr.William Fernandez reported in 2017 SCC Online SC 1291. 3.Accordingly, these Writ Petitions are also dismissed. No costs. Consequently, connected Miscellaneous Petitions are closed. Sd/- Assistant Registrar(Writs) // True Copy // / /2021 Sub Assistant Registrar(CS) vrn Note:
In view of the present lock down owing to COVID-19 pandemic, a web copy of the order may be utilized for official purposes, but, ensuring that the copy of the order that is presented is the correct copy, shall be the responsibility of the advocate/litigant concerned.
To 1.The Secretary to Government, Department of Commercial Taxes and Religious Endowments, Fort St.George, Chennai - 600009.
2.The Deputy Commercial Tax Officer, Melur, Madurai District.
3.The Regional Transport Officer, Melur, Madurai District.
Common Order made in W.P.(MD)Nos.12341 to 12343 of 2008 and MP(MD) Nos.1,1 &1 of 2008 Dated 15.04.2021 SSS(CO) TR(26.04.2021) 2P 4C https://hcservices.ecourts.gov.in/hcservices/ 2/2