M/S. Sri Aiswarya Rock Export v. The State Of Tamilnadu

W.P(MD)Nos.8258 and 8259 of 2011 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 18.01.2021

CORAM

THE HONOURABLE MR.JUSTICE G.R.SWAMINATHAN W.P(MD)Nos.8258 and 8259 of 2011 and M.P.(MD)Nos.1 and 1 of 2011 M/s.Sri Aiswarya Rock Export, Rep. by its Partner, P.K.M. Selvam.

... Petitioner in both W.Ps.

Vs.

1.The State of Tamil Nadu, Represented by the Secretary, Commercial Taxes & Religious Endowments Department, Fort St.George, Chennai - 9.

2.The Commercial Tax Officer, Melur Assessment Circle, Melur, Madurai District.

3.The Regional Transport Officer, Madurai North, Madurai.

... Respondents in both W.Ps.

Common Prayer : Writ Petitions filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Declaration, to declare the provisions of the Tamilnadu Tax on Entry of Motor Vehicles into local Areas Act, 1990, as unconstitutional, ultra vires Articles 14, 19(1)(g), 301 and 304(a) and (b) of the Constitution of India and being unenforceable and of no effect in so far as the petitioner is concerned.

(in both W.Ps.) For Petitioner : Mr.SriBalaji For Respondents : Mr.Dayalan, Government Advocate.

COMMON ORDER The petitioner wants this Court to declare the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 (Act.No.XIII) of 1990) as unconstitutional. The issue is no longer res integra. The Hon'ble Supreme Court in the decision https://hcservices.ecourts.gov.in/hcservices/ 1/2

W.P(MD)Nos.8258 and 8259 of 2011 reported in (2017) 12 SCC 1 (Jindal Stainless Ltd. and Ors. vs. State of Haryana and Ors) has settled the issue. Therefore, nothing survives fur further consideration in this writ petition. 2.The writ petitions stand closed. No costs. Consequently, connected miscellaneous petitions are closed. Sd/- Assistant Registrar (P & A) // True Copy // / /2021 Sub Assistant Registrar(CS) ias 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, Commercial Taxes & Religious Endowments Department, Fort St.George, Chennai - 9.

2.The Commercial Tax Officer, Melur Assessment Circle, Melur, Madurai District.

3.The Regional Transport Officer, Madurai North, Madurai.

+1 CC to SGP ( SR-1099[F] dated 19/01/2021 ) W.P(MD)Nos.8258 and 8259 of 2011 18.01.2021 SV2 (CO) NR (10/02/2021) 2P : 5C https://hcservices.ecourts.gov.in/hcservices/ 2/2