The Managing Director, v. The Deputy Collector/

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 05.04.2017

CORAM:

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM and THE HONOURABLE MR.JUSTICE P.VELMURUGAN WP.(MD) No.4260 of 2014 and M.P.(MD) No.1 of 2014 The Managing Director, Hotel North Gate (P) Ltd., No.23, A.Pattaraikara Street, Alagarkovil Road, Madurai - 625 002.

... Petitioner -vsThe Deputy Collector/District Manager, TASMAC Ltd., Madurai North Madurai.

... Respondent PRAYER: Petition filed under Article 226 of the Constitution of India, to issue a writ of certiorari, to call for the records in pursuant to the impugned order dated 31.12.2013 in Na.Ka.No.257/2013/A on the file of the respondent and quash the same.

For Petitioner :

Mr.S.Madhavan For Respondent :

Mr.M.Muniasamy

O R D E R

The petitioner in the writ petition is a Hotel and they have challenged a demand issued by the respondent for payment of sales tax based upon an amendment, which was made to the Tamil Nadu Value Added Tax Act with retrospective effect from 01.04.2013. 2.In the Principal Bench, the South India Hotels and Restaurants Association had filed writ petition in W.P.No.995 of 2014, seeking for a declaration to declare Section 1(2)(b) of the Tamil Nadu Value Added Tax (5th Amendment) Act, 2013, insofar as it relates to the members of the said Association is concerned as arbitrary, unjust, illegal, unconstitutional and unenforceable in https://hcservices.ecourts.gov.in/hcservices/

law. When the case came up before the Division Bench, the counsel for the Revenue submits that the retrospective demands stands waived in view of the Notification issued by the Government dated 21.04.2015. Recording the same, the said writ petition was disposed of.

3.The learned counsel for the respondent TASMAC represented that the petitioner has challenged only the demand and has not sought for any of declaration in this petition. 4.However, the demand is on account of the retrospective operation of the letter pursuant to the 5th Amendment Act, 2013. In the light of the new notification of the Government dated 21.04.2015. Therefore, the demand made on the petitioner is unsustainable.

5.Accordingly, this writ petition is allowed. No costs. Consequently, connected miscellaneous petition is closed. Sd/- Assistant Registrar (Writs) /True Copy/ Sub Assistant Registrar To:

The Deputy Collector/District Manager, TASMAC Ltd., Madurai North Madurai.

ARUL TE/RSK : 02/05/2017 : 2P/2C WP.(MD) No.4260 of 2014 and M.P.(MD) No.1 of 2014 05.04.2017 https://hcservices.ecourts.gov.in/hcservices/