M/S. Hari & Co., v. The Commercial Tax Officer Ii

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 10.01.2024

CORAM:

THE HONOURABLE MR.JUSTICE D.KRISHNAKUMAR AND THE HONOURABLE MR.JUSTICE R.VIJAYAKUMAR W.P.(MD)No.3860 of 2012 M/s.Hari & Co., Rep.by its Managing Partner, A.Hariharan.

4/29E, Madurai By Pass Road, Thoothukudi.

... Petitioner -Vs1.The Commercial Tax Officer II, Thoothukudi.

2.The Regional Transport Officer, Thoothukudi.

3.The State of Tamil Nadu, represented by the Secretary to Gvoernment, Department of Commercial Taxes and religious Endowments, Fort St.George, Chennai-600 009.

... Respondents PRAYER: Petition filed under Article 226 of the Constitution of India, to issue a Writ of Declaration, declaring that the provisions of Sections 2(g), 2(d) and 2(k) of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990

are inoperative insofar as imported into the Country being ultra vires Serial No. 83 of List I of the Seventh Schedule to the Constitution of India insofar as concerning the importation of the Motor Vehicle by the Petitioner herein from abroad.

For Petitioner : Mr.D.Sakkaravarthi For Respondents : Mr.GA.Natraj Government Advocate

ORDER

[Order of the Court was made by D.KRISHNAKUMAR, J.] In the light of the decision rendered by the Hon'ble Supreme Court in Civil Appeal No.3453 of 2002 [Jindal Stainless Steel v. State of Haryana] dated 11.11.2016, the issue raised in this writ petition does not require any consideration.

2.Accordingly, this Writ Petition is dismissed. No costs. [D.K.K., J.] & [R.V., J.] 10.01.2024 NCC : Yes / No Index : Yes / No Internet : Yes / No ta

To 1.The Commercial Tax Officer II, Thoothukudi.

2.The Regional Transport Officer, Thoothukudi.

3.The State of Tamil Nadu, represented by the Secretary to Gvoernment, Department of Commercial Taxes and religious Endowments, Fort St.George, Chennai-600 009.

D.KRISHNAKUMAR, J.

AND R.VIJAYAKUMAR , J.

ta W.P.(MD)No.3860 of 2012 10.01.2024