Madras High Court
M/S.Marutham Apartments vs The Assistant Commissioner (Ct)(Fac) on 5 April, 2024
Author: J.Sathya Narayana Prasad
Bench: Sanjay V.Gangapurwala, J.Sathya Narayana Prasad
WP Nos.19181 to 19190 of 2010
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 05.04.2024
CORAM
THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE J.SATHYA NARAYANA PRASAD
WP Nos.19181 to 19190 of 2010
and M.P.Nos.1 of 2010 (10 Nos.)
W.P.No.19181 of 2010
M/s.Marutham Apartments,
Rep. by its Partner Mr.R.Rajendran,
No.11/32, Ganga Nagar First Street,
Kodambakkam, Chennai 600 024. .. Petitioner in all WPs.
-vs-
1. The Assistant Commissioner (CT)(FAC),
Vadapalani II Assessment Circle,
SAIER Mansion, First Floor,
Annasalai, Chennai 600 006.
2. The Commercial Tax Officer,
Group-VII, Enforcement (Central),
Greams Road, Chennai 600 006.
3. The State of Tamilnadu,
Rep. by its Secretary,
Commercial Taxes and Registration Department,
Omandurar Estate, Mount Road,
Chennai 600 003. .. Respondents in all WPs.
Prayer: Petitions filed under Article 226 of the Constitution of India for
issuance of a Writ of Declaration to declare the Amendment Act 21 of 2007
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https://www.mhc.tn.gov.in/judis
WP Nos.19181 to 19190 of 2010
inserting the words "other than the dealers who purchases goods from
outside the State or imports goods from outside the Country" in Section 6 of
the Tamilnadu Value Added Tax, 2006 as ultravires the provisions of Article
14 read with Article 19(1)(g) and Article 21, Article 301, 304 of the
Constitution of India apart from being unreasonable, unjust, arbitrary, unfair,
violating level playing field and to call for the records of the impugned
proceedings dated 26.07.2010.
For Petitioner
in all WPs. : Mr.V.Sundareswaran
For Respondents
in all WPs. : Mr.C.Harsha Raj
Spl. Govt. Pleader (T)
*****
COMMON ORDER
(Made by the Hon'ble Chief Justice) We have heard Mr.V.Sundareswaran, learned counsel for the petitioner and Mr.C.Harsha Raj, learned counsel for the respondents.
2. The issue in the present matters is no longer res integra. It is already decided by the Division Bench of this Court in the case of L.G.Electronics vs. State of Tamil Nadu, under judgment dated 31.03.2022 in W.P.No.29096 of 2007, etc. (batch), reported in Manu/TN/4547/2022.
Page 2 of 4https://www.mhc.tn.gov.in/judis WP Nos.19181 to 19190 of 2010
3. In terms of the aforesaid judgment, the petitioner is directed to submit their reply within a period of four weeks from the date of receipt of a copy of this order and the concerned assessing officers shall fix a date for personal hearing within two weeks thereafter and pass orders within a further period of four weeks. In case, the assessee fails to submit their reply, it is open to the assessing officers to fix a date for hearing and thereafter, pass orders in accordance with law.
The writ petitions are accordingly disposed of. There shall be no order as to costs. Consequently, connected miscellaneous petitions are closed.
(S.V.G., CJ.) (J.S.N.P., J.)
05.04.2024
Index : Yes/No
Neutral Citation : Yes/No
sra
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https://www.mhc.tn.gov.in/judis WP Nos.19181 to 19190 of 2010 THE HON'BLE CHIEF JUSTICE AND J.SATHYA NARAYANA PRASAD, J.
(sra) To
1. The Assistant Commissioner (CT)(FAC), Vadapalani II Assessment Circle, SAIER Mansion, First Floor, Annasalai, Chennai 600 006.
2. The Commercial Tax Officer, Group-VII, Enforcement (Central), Greams Road, Chennai 600 006.
3. The Secretary to Govt. of Tamilnadu, Commercial Taxes and Registration Department, Omandurar Estate, Mount Road, Chennai 600 003.
WP Nos.19181 to 19190 of 2010 05.04.2024 Page 4 of 4 https://www.mhc.tn.gov.in/judis