Madras High Court
M/S.A.V.R.N.Hotels Private Limited vs The State Of Tamil Nadu on 8 July, 2021
Author: S.M.Subramaniam
Bench: S.M.Subramaniam
W.P.No.29002 of 2013
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 08.07.2021
CORAM
THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM
W.P.No.29002 of 2013
M.P.No.1 of 2013
M/s.A.V.R.N.Hotels Private Limited,
represented by its Managing Director,
Mr.A.Vijayaragavan
No.12, Jawarlal Nehru Road,
Arumbakkam, Chennai 600 106. ... Petitioner
Vs.
1.The State of Tamil Nadu,
represented by its Secretary to Government,
Commercial Tax Department,
Fort St. George, Chennai – 600 009.
2.The Commercial Tax Officer (Central)
Greams Road, Chennai 600 006.
3.The Registering Authority – Cum
Regional Transport Officer,
Chennai – North West, Anna Nagar,
Chennai 600 040. ... Respondents
PRAYER: Writ Petition filed Under Article 226 of the Constitution of India
to issue of Writ of Mandamus, directing the third respondent, the Regional
Transport Officer, Chennai North West, Anna Nagar, Chennai 600 040 to
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W.P.No.29002 of 2013
register the Jaguar XJ 3.0 Car bearing Chassis No.SAJAC2652DNV57769,
Engine No.B6324 0757666306DT in the name of the petitioner without
insisting upon payment of Entry Tax.
For Petitioner : Mr.J.Milton Arul Rajendran
For Respondents : Mr.V.Veluchamy
Government Advocate
ORDER
The lis on hand is filed seeking relief to direct the third respondent, the Registering Authority-cum-Regional Transport Officer, Chennai North West, Anna Nagar, Chennai 600 040, to register the Jaguar XJ 3.0 Car bearing Chassis No.SAJAC2652DNV57769, Engine No.B6324 0757666306DT in the name of the petitioner without insisting upon payment of Entry Tax.
2. The petitioner states that he imported a new Jaguar XJ 3.0 Car bearing Chassis No.SAJAC2652DNV57769, Engine No.B6324 0757666306DT from United Kingdom. The petitioner paid the import duty and Customs Duty included in the Car Price of Rs.74,04,220/- to the Customs Department as levied under the Customs Act. The petitioner has 2 http://www.judis.nic.in W.P.No.29002 of 2013 approached the third respondent for Registration of vehicle. Further, the petitioner submits that the vehicle imported from abroad for which the customs duty is collected, no further tax is to be levied as per the policy taken by the State Government. However, the 3rd respondent has grossly misunderstood the purport of the act and sought to impose Entry Tax at the rate of 4% on the actual value of the vehicle including the customs duty and VAT. The petitioner submits that when the third respondent and many authorities who were registering vehicles had attempted to levy such duties, objecting to this a number of persons have filed writ petitions and the said writ petitions were admitted as the very imposition of the Entry Tax on a vehicle imported is illegal and inoperative. As the third respondent has refused to register and hand over the vehicle to the petitioner, the petitioner was constrained to move the present writ petition.
3. The issues raised in the writ petition by the petitioner are no more res-integra and the Hon'ble Supreme Court of India in the case of State of Kerala and others vs. Fr.William Fernandez Etc., reported in 2018 (57) GSTR 6, ruled that the respondents are competent to impose 3 http://www.judis.nic.in W.P.No.29002 of 2013 Entry Tax and therefore, the petitioner is liable to pay as claimed by the third respondent in the present case.
4. In view of the fact that the liability of the petitioner is confirmed pursuant to the judgment of the Hon'ble Apex Court of India and the relief as such sought for cannot be granted and thus, the petitioner is liable to pay and the respondents are directed to initiate all further actions to recover the Entry Tax, by following the procedures contemplated.
5. With these observations, the writ petition stands dismissed. No costs. Consequently, connected miscellaneous petition is closed.
08.07.2021 Speaking order Index : Yes Internet: Yes Pns 4 http://www.judis.nic.in W.P.No.29002 of 2013 To
1.The Secretary, Government of Tamil Nadu, Commercial Tax Department, Fort St. George, Chennai – 600 009.
2.The Commercial Tax Officer (Central) Greams Road, Chennai 600 006.
3.The Registering Authority – Cum Regional Transport Officer, Chennai – North West, Anna Nagar, Chennai 600 040.
5 http://www.judis.nic.in W.P.No.29002 of 2013 S.M.SUBRAMANIAM,J.
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