M/S. Valasi Logistics, v. State Of Tamil Nadu,
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 25.06.2019
CORAM
THE HON'BLE DR.JUSTICE ANITA SUMANTH W.P(MD).No.2712 of 2011 and M.P(MD)No. 1 of 2011 M.s.Valasi Logistics, Represented by its Proprietor, C.Moorthy No.178/J/4, A.G.S.Complex, Tuticorin 628 003.
...Petitioner
Vs.
1.State of Tamil Nadu, Rep. By its Secretary to Government, Department of Commercial Taxes, Fort St.George,Chennai - 600 009.
2. The Assistant Commissioner of Sales Tax-III, Tuticorin.
3.Regional Transport Officer, Tuticorin.
...Respondents
Prayer : Writ Petition is filed under Article 226 of the Constitution of India for issuance of Writ of certiorarified mandamus calling for the records relating to the impugned notice issued by the second resopndent dated 12.01.2011 in his notice No. Na.Ka.A1/3293/2010 and quash the same and to direct the second respondent to issue No Objection Certificate for the wheel loader purchased through import from M/s Lanxin Engineering Private Limited, Chennai by the petitioner.
For petitioner : Mr.K.Vadivelu For Respondent : Mrs.J.Padmavathy Devi Special Government Pleader
ORDER
Heard Mr.Vadivel, learned counsel appearing for the petitioner and Mrs.J.Padmavathy Devi, learned Special Government Pleader appearing on behalf of the respondents.
2. Though no counter has been filed in the matter, Mrs.J.Padmavathy Devei, learned Special Government Pleader has
obtained instructions and is ready to proceed with the matter.
3. By consent expressed by learned counsel, this writ petition is disposed finally.
4. The petitioner in this writ petition challenges a notice issued by the Assistant Commissioner Sales Tax III, Tuticorin, dated 12.01.2011 and seeks a consequential direction to the second respondent to issue a No Objection Certificate for a wheel loader imported by it.
5. The petitioner has earlier filed a writ petition in W.P(MD) No.13535 of 2010 questioning the constitutionality of the levy of entry tax under Tamilnadu Tax on Entry of Motor Vehicle into Local Areas Act, 1990 on the ground that the said Act would not apply in respect of imported vehicles. The writ petition has been dismissed along with a batch of other similar writ petitions on 01.03.2019 following the judgement of the Supreme Court in the case of Fr.William Fernandas Vs. State of Kerala and others(115 STC 591).
6. That apart, the petitioner has also not complied with the condition imposed in W.P(MD) No.13585 of 2010 and has only remitted a part of the amount directed to be paid, being 15%. In the light of the decision in the case of Fr.William Fernandas Vs. State of Kerala and others, liability of entry tax is established and Department is at liberty to take such measures as may be necessary to recover the balance of tax and other levies in accordance with law.
7. In the light of the aforesaid judgment, the applicability of the Act to the transaction in question cannot be agitated any further. Accordingly, this writ petition is dismissed. No costs. Consequently, connected miscellaneous petition is closed. Sd/- Assistant Registrar // True Copy // Sub Assistant Registrar(CS ) To, 1.The Secretary to Government, State of Tamil Nadu, Department of Commercial Taxes, Fort St.George,Chennai - 600 009.
2. The Assistant Commissioner of Salesl Tax-III, Tuticorin.
3.The Regional Transport Officer, Tuticorin.
+1 CC to M/s.A.S.MUJIBUR RAHMAN, Advocate ( SR-71147[F] dated 25/06/2019 ) W.P(MD).No.2712 of 2011 and M.P(MD)No. 1 of 2011 25.06.2019 CM AE/(26.07.2019) 3P 5C