Madras High CourtWP(MD)/11655/2005dismissed

M.R. Chandrasekaran v. The State Of Tamilnadu

2023-10-05Honourable Mr Justice S.M. Subramaniam,Honourable Mr Justice V. Lakshminarayanan5 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 05.10.2023

CORAM:

THE HONOURABLE MR.JUSTICE S.M.SUBRAMANIAM and THE HONOURABLE MR.JUSTICE V.LAKSHMINARAYANAN W.P.(MD) No.11655 of 2005:

M.R.Chandrasekaran ... Petitioner -vs1.The State of Tamilnadu rep.by its Secretary to Government Department of Commercial Taxes and Religious Endowments Fort St.George, Chennai-600 009 2.The Deputy Commercial Tax Officer-I Commercial Taxes Buildings Thanjavur ... Respondents PRAYER: Petition filed under Article 226 of the Constitution of India, to issue a writ of declaration to declare that Section 4(2) of the Tamilnadu Tax on Entry of Motor Vehicles into Local Areas Act, 2001 as ultra vires Article 14, 19(1)(g), 269, 301 and 304(a) of the Constitution of India.

For Petitioner :

Mr.K.Soundararajan For Respondents :

Mr.T.Amjadkhan Government Advocate W.P.(MD) No.11656 of 2005:

M.R.Chandrasekaran ... Petitioner -vsThe Deputy Commercial Tax Officer-I Commercial Taxes Buildings Sachidanda Moopanar Road Thanjavur ... Respondent PRAYER: Petition filed under Article 226 of the Constitution of India, to issue a writ of certiorari to call for the records of the respondent in Entry Tax Asst. in TNGST No.3801868/04-05, 14.10.2005 and quash the same as illegal, arbitrary and against the principles of natural justice. For Petitioner :

Mr.K.Soundararajan For Respondent :

Mr.T.Amjadkhan Government Advocate

C O M M O N O R D E R [Order of the Court was made by S.M.SUBRAMANIAM, J.] The issue involved in the present writ petitions is no more res integra and the Honourable Supreme Court of India has ruled and held liable with reference to the entry tax matters. Thus, no further adjudication is required in the present writ petitions.

2. Accordingly, the writ petitions stand dismissed. No costs. [S.M.S., J.] [V.L.N., J.] 05.10.2023 NCC :

Yes / No Index :

Yes / No Internet :

Yes / No krk

To:

1.The Secretary to Government, Department of Commercial Taxes and Religious Endowments, State of Tamilnadu, Fort St.George, Chennai-600 009.

2.The Deputy Commercial Tax Officer-I, Commercial Taxes Buildings, Sachidanda Moopanar Road, Thanjavur.

S.M.SUBRAMANIAM, J.

and V.

LAKSHMINARAYANAN , J.

krk W.P.(MD) Nos.11655 & 11656 of 05.10.2023