Madras High Court
M/S.Prp Exports vs / on 24 June, 2019
Author: Anita Sumanth
Bench: Anita Sumanth
1
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 24.06.2019
CORAM:
THE HONOURABLE DR.JUSTICE ANITA SUMANTH
W.P.(MD)No.7594 of 2008
and
M.P.(MD)No.1 of 2008
M/s.PRP Exports,
Therku Theru Village (Post),
Melur Taluk,
Madurai District. ... Petitioner
/Vs./
1.The State of TamilNadu,
Represented by the Secretary to Government,
Commercial Taxes Department &
Religious Endowments Department,
Fort St.George, Chennai – 9.
2.The Deputy Commissioner Tax Officer,
Melur Assessment Circle, Melur, Madurai District.
3.The Regional Transport Officer,
Madurai North, Madurai. ...Respondents
PRAYER:- Writ Petition - filed under Article 226 of the Constitution of
India, praying for the issuance of Writ of Mandamus, directing the
respondents their men, agents, subordinates form levying and
collecting Entry Tax under the provisions of the Tamil Nadu Tax on
Entry of Motor Vehicles into Local Areas Act, 1990 from the
http://www.judis.nic.in
2
petitioner for registering Escords Hydraulic Mobile Crane Hydra 12
for use in the factory from Escords construction equipment limited ,
Plot No.2, Sector-13, Faridabad-121007, vide invoice No.80046
31.07.08, bearing Chassis No.1937271214, Engine No.S433-
A02913.
For Petitioner : Mr.Sribalaji
For Respondents : Mrs.J.Padmavathy Devi
Special Government Pleader
ORDER
The writ petition seeks Mandamus, directing the respondents to register the petitioners’ vehicle (Escords Hydraulic Mobile Crane Hydra 12) purchased under invoice, dated 31.07.2008, without collecting entry tax under the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 (in short ‘Act’).
2. The petitioner has raised several challenges to the levy of entry tax, per se and the writ petition is styled more as a writ of declaration though, in conclusion, only mandamus is sought. http://www.judis.nic.in 3
3. The levy of entry tax has been the subject of challenge on various grounds and the Supreme Court, in a judgment rendered by a Nine Judges Bench in the case of Jindal Stainless Limited and another vs. State of Haryana and others [(2017) 12 STC 1] has settled most of the issues raised barring two relating to (i) whether the levies satisfy the test of whether the tax burden on imported goods and goods produced legally is not discriminatory but equal and (ii) whether the entire state could be notified as a local area.
4. Be that as it may, there can be no direction issued to the statutory authorities not to make an assessment, although any assessment framed would have to be in accordance with the provisions of the Act. Thus, the Writ Petition is dismissed with no order as to costs.
5. Liberty is granted to the respondents to proceed with assessment strictly in line with the judgement of the Supreme Court in Jindal Stainless Steel (supra). The petitioner has been granted an interim stay on 19.08.2008 conditional upon the http://www.judis.nic.in 4 petitioner remitting 15% of the tax. The petitioner states that this order has been complied with. The refund of this amount shall be subject to the assessment, as and when completed. Consequently, connected Miscellaneous Petition is closed.
24.06.2019 Index :Yes/No Internet: Yes/No sm To
1.The Secretary to Government, Commercial Taxes Department & Religious Endowments Department, Fort St.George, Chennai – 9.
2.The Deputy Commissioner Tax Officer, Melur Assessment Circle, Melur, Madurai District.
3.The Regional Transport Officer, Madurai North, Madurai.
http://www.judis.nic.in 5 Dr.ANITA SUMANTH, J.
sm Order made in W.P.(MD)No.7594 of 2008 Dated:
24.06.2019 http://www.judis.nic.in