Madras High CourtWP(MD)/21463/2014dismissed

V.Raam Mohan, v. The State Of Tamil Nadu,

2025-02-14Honourable The Chief Justice,Honourable Mr Justice V. Lakshminarayanan5 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 14.02.2025

CORAM:

THE HONOURABLE MR.K.R.SHRIRAM, CHIEF JUSTICE and THE HONOURABLE MR.JUSTICE V.LAKSHMINARAYANAN and M.P(MD)Nos.1 and 2 of 2014 V.Raam 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 Assitant Commissioner (CT), Commercial Taxes Department, Karaikudi, Sivagangai District.

... Respondents PRAYER: Petition filed under Article 226 of the Constitution of India, to issue a writ of Declaration, declaring that G.O.Ms.47, dated 27.03.2012 issued by the first respondent which has amended Entry 1 and 2 and explanation - I of the Second Schedule of the Act as void and unconstitutional in so far as the petitioner is concerned.

For Petitioner : Mr.K.Gokul For Respondents : Mr.R.Suresh Kumar Additional Government Pleader

O R D E R

[Order of the Court was made by The Hon'ble CHIEF JUSTICE] Counsel for petitioner states, in view of the judgment of the Co-ordinate Bench of this Court in Hotel & Bar (FL.3) Association of Tamil Nadu v. The Secretary to Government, Commercial Taxes Department, Chennai, and

Another, reported in 2015 SCC OnLine Mad 7092, the present petition may be dismissed.

2. Writ Petition stands dismissed accordingly. No costs. Consequently, the connected interim applications are closed. [K.R.SHRIRAM., C.J.] [V.LAKSHMINARAYANAN,J.] 14.02.2025 NCC : Yes / No Index : Yes / No LR

To 1.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 Assitant Commissioner (CT), Commercial Taxes Department, Karaikudi, Sivagangai District.

THE HON'BLE CHIEF JUSTICE and V.LAKSHMINARAYANAN, J.

LR 14.02.2025