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Madras High CourtWP(MD)/17359/2018dismissed as infructuous

Inox Leisure Limited v. The Secretary To The

2025-09-17Honourable Ms. Justice P.T. Asha4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 17.09.2025

CORAM:

THE HON'BLE MS.JUSTICE P.T.ASHA W.P.(MD).No.17359 of 2018 and W.M.P(MD)No.15264 of 2018 Inox Leisure Limited 5th Floor,Vishaal De Mall, 31, Gokhale Road, China Chokkikulam, Madurai-625 002, Rep. By Its Authorized Signatory S.Govindarajan. ... Petitioner Vs.

1. The Secretary to the Government of Tamil Nadu, Municipal Administration, Rural Development & Implementation of Special Programme, Secretariat, Fort St.George, Chennai-009.

2. The Commissioner, Corporation of Madurai, Madurai.

3. The Assistant Commissioner (Accounts) cum Entertainment Tax Officer, Corporation Of Madurai, Madurai.

... Respondents 1/4

Prayer: Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus to call for the records and quash the Notice bearing Ref.No.B3/005035/2018 dated 04/04/2018 on the file of the Third Respondent, The Assistant Commissioner (Accounts) cum Entertainment Tax Officer, Corporation of Madurai, and consequently forbear the respondents from levying and collecting the Entertainment Tax from the petitioner for the period prior to 06/04/2018.

For Petitioner : M/s.Gupta and Ravi For R1 and R3 : Mrs.D.Farjana Ghoushia Special Government Pleader For R2 : Mr.S.Vinayak Standing Counsel

ORDER

When the matter is taken up hearing for today, it is informed that the matter has become infructuous.

2. Recording the same, the writ petition is dismissed as infructuous. No costs. Consequently, connected miscellaneous petition is closed. 17.09.2025 NCC :yes/No Index :yes/No Internet:yes/No rgm 2/4

To

1. The Secretary to the Government of Tamil Nadu, Municipal Administration, Rural Development & Implementation of Special Programme, Secretariat, Fort St.George, Chennai-009.

2. The Commissioner, Corporation of Madurai, Madurai.

3. The Assistant Commissioner (Accounts) cum Entertainment Tax Officer, Corporation Of Madurai, Madurai.

3/4

P.T.ASHA, J.

rgm W.P.(MD).No.17359 of 2018 and W.M.P(MD)No.15264 of 2018 17.09.2025 4/4