Madras High CourtWP(MD)/20528/2013dismissed

M/S Poonam Trading Company, v. The State Of Tamil Nadu,

2020-02-24Honourable The Chief Justice,Honourable Mr Justice Subramonium Prasad4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 24.02.2020 CORAM :

THE HON'BLE MR.A.P.SAHI, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUBRAMONIUM PRASAD W.P.(MD) Nos.20528, 12888, 19454 and 20708 of 2013 and M.P.(MD) Nos.1, 1 and 1 of 2013 W.P. (MD) No.20528 of 2013 Poonam Trading Company rep. by its Partner, S.Navin S.Patel 123, Tenkasi Road Ilanji, Tirunelveli District.

.. Petitioner Vs 1 The State of Tamil Nadu rep. by the Secretary to Government Chennai 600 009.

2 The Special Commissioner and Commissioner of Commercial Taxes 3 The Commercial Tax Officer Shencottah (C).

.. Respondents W.P. (MD) No.12888 of 2013 M/s.High Energy Batteries (India) Ltd.

Rep. by its Managing Director S.Sreedharan 3, Akilandeswari Street Ayyappa Nagar Tiruchirappalli - 21.

.. Petitioner Vs 1 The State of Tamil Nadu rep. by the Secretary to Government Department of Commercial Taxes and Religious Endowments Fort St. George, Chennai.600 009

2 The Assistant Commissioner (CT) Palakkarai I Circle Trichy Town.

.. Respondents W.P. (MD) No.19454 of 2013 M/s.Alagendran Auto Agencies (P) Ltd.

Rep. by its Managing Director, A.Murugeson 177/1, North Veli Street Madurai.

.. Petitioner Vs 1 The State of Tamil Nadu rep. by the Secretary to Government Chennai 600 009 2 The Special Commissioner and Commissioner of Commercial Taxes 3 The Assistant Commissioner (CT) (FAC) West Tower Street Circle Madurai.

.. Respondents W.P. (MD) No.20708 of 2013 Tvl.Muthu Agencies rep. by its Partner, S.Usha Rani 7-A, Vengalakadai 1st Street Madurai.

.. Petitioner Vs 1 The State of Tamil Nadu rep. by the Secretary to Government Chennai-9.

2 The Assistant Commissioner (CT) Vengalakadai Street Circle Madurai.

.. Respondents PRAYER in all WPs: Petitions under Article 226 of the Constitution of India seeking issuance of a writ of Declaration, declaring that Section 19(5)(c) of the Tamil Nadu Value Added Tax Act, 2006 and

Rule 10(9)(a) of the Tamil Nadu Value Added Tax Rules, 2007 are void as being inconsistent with Articles 14 and 19(1)(g), besides being violative of Article 301 of the Constitution of India and therefore inoperative and unreasonable and recoveries pursuant thereto are without authority of law and infringe Article 265 of the Constitution of India.

For Petitioner in W.P.

(MD) No.20528 of 2013 : Mr.R.D.Ganesan For Petitioner in W.P.

(MD) No.12888 of 2013 : Mr.S.Raja Jeya Chandra Paul For Petitioner in W.P.

(MD) No.19454 of 2013 : Mr.R.D.Ganesan For Petitioner in W.P.

(MD) No.20708 of 2013 : Mr.A.Chandrasekaran For respondents in all writ petitions : Mrs.J.Padmavathi Devi Spl. Government Pleader COMMON ORDER (Order of the Court was made by SUBRAMONIUM PRASAD,J.) The issue raised in these writ petitions is no longer res integra in view of the judgment of the Supreme Court in TVS Motor Company Limited v. The State of Tamil Nadu and others, reported in AIR 2018 SC 5624, upholding the vires of Section 19(5)(c) of the Tamil Nadu Value Added Tax Act, 2006 and Rule 10(9)(a) of the Tamil Nadu Value Added Tax Rules, 2007, which is under challenge.

2. In view of the said decision, these writ petitions are dismissed. No costs. Consequently, connected miscellaneous petitions are closed.

Sd/- Assistant Registrar (CS-III) // True Copy // / /2020 Sub Assistant Registrar(CS)

sasi To:

1 The Secretary to Government State of Tamil Nadu Chennai. 600 009 2 The Special Commissioner and Commissioner of Commercial Taxes 3 The Commercial Tax Officer Shencottah (C).

4 The Secretary to Government State of Tamil Nadu Department of Commercial Taxes and Religious Endowments Fort St. George,Chennai.600 009 5 The Assistant Commissioner (CT) Palakkarai I Circle Trichy Town.

6 The Assistant Commissioner (CT) (FAC) West Tower Street Circle Madurai.

7 The Assistant Commissioner (CT) Vengalakadai Street Circle,Madurai.

+2 CC to M/s.R.D.GANESAN, Advocate ( SR-7829 AND 7832 +2 CC to M/s.S.RAJA JEYACHANDRA PAUL, Advocate ( SR-7982[F] +1 CC to M/s.SPL.GP ( SR-8099,8100 and 8103) W.P.(MD) Nos.20528, 12888, 19454 and 20708 of 2013 and M.P.(MD) Nos.1 of 2013 (4 Petitions) 24.2.2020 SMA/05/03/2020/4P/13C