Madras High CourtWP(MD)/21460/2014dismissed

S.P.Chandra Mohan v. The State Of Tamilnadu

2016-01-21Honourable The Chief Justice,Honourable Mr Justice V. Ramasubramanian2 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 21.01.2016 CORAM :

THE HONOURABLE MR.SANJAY KISHAN KAUL, CHIEF JUSTICE and THE HONOURABLE MR.JUSTICE V.RAMASUBRAMANIAN Writ Petition (MD) No.21460 of 2014 and M.P(MD)Nos.1 and 2 of 2014 S.P.Chandra Mohan ... Petitioner Vs.

1.The State of Tamil Nadu, represented by the Secretary to Government, Department of Commercial Taxes, Fort St., George, Chennai 600 009.

2.The Commissioner of Commercial Taxes, Commercial Taxes Department and Registration Department, Ezhilagam, Chepauk, Chennai 600 005.

3.The Assistant Commissioner (CT), Commercial Taxes Department, Karaikudi, Sivagangai District.

... Respondents Petition filed under Article 226 of the Constitution of India praying for issuance of a Writ of Declaration, declaring that G.O.Ms.No.47 dated 27.3.12 issued by the 1st respondent which has amended Entry 1 and 2 and explanation I of the second schedule of the Act as void and unconstitutional insofar as the petitioner is concerned. For Petitioner : Mr.K.Gokul For Respondents : Mr.Rajakarthikeyan, Additional Government Pleader.

ORDER

(Order of the Court was made by The Hon'ble The Chief Justice) Learned counsel for the parties state that the matter in issue is covered by the Division Bench judgment of the Principal Bench of this Court in Hotel & Bar (FL.3) Association of Tamil Nadu (HOBAT) Vs.The Secretary to Government, Commercial Taxes Department, Chennai, 2015 2 CWC

105. The present writ petition is also dismissed in terms of the said order. No costs. Consequently, M.P(MD)Nos.1 and 2 of 2014 are closed. Sd/- Assistant Registrar(CS-I) /True copy/ Sub Assistant Registrar https://hcservices.ecourts.gov.in/hcservices/

To 1.The Secretary to Government, State of Tamil Nadu, Department of Commercial Taxes, Fort St., George, Chennai 600 009.

2.The Commissioner of Commercial Taxes, Commercial Taxes Department and Registration Department, Ezhilagam, Chepauk, Chennai 600 005.

3.The Assistant Commissioner (CT), Commercial Taxes Department, Karaikudi, Sivagangai District.

+one cc to The Special Government Pleader in SR.No. 3844/16 sms CSL/SKS-RR/04.02.2016/2p/5c Writ Petition (MD) No.21460 of 2014 and M.P(MD)Nos.1 and 2 of 2014 21.01.2016 https://hcservices.ecourts.gov.in/hcservices/