Madras High Court
M/S.Alagiri Spg. & Wvg. Mills Pvt. Ltd vs The State Of Tamil Nadu on 15 June, 2016
Author: T.S.Sivagnanam
Bench: T.S.Sivagnanam
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 15.06.2016
CORAM
THE HON'BLE MR.JUSTICE T.S.SIVAGNANAM
W.P.No.38341 of 2003
M/s.Alagiri SPG. & Wvg. Mills Pvt. Ltd.,
rep by its Director,
Mr.L.G.Mani
Ambathurai village,
Dindigul District. .. Petitioner
Vs.
1.The State of Tamil Nadu,
rep by its Secretary to Government,
Department of Commercial Tax
and Religious Endowment,
Fort St. George,
Chennai-600 009.
2.The Deputy Commercial Tax Officer Rural,
Dindigul. .. Respondents
The writ petition is filed under Article 226 of the Constitution of India praying for the issue of a writ of declaration, declaring the section 2(c), 2(g) and Section 3 of the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 along with Sl.No.24 of Notification No.II & III, dated 21.3.2003 as ultravires, Articles 14, 19(1)(g), 269, 301 and 304(a) of the Constitution of India and therefore, unenforceable and of no effect insofar as the petitioner herein are concerned.
For Petitioner : Mr.M.Mohamed Riyaz
For Respondents : Mr.S.Kanmani Annamalai, AGP
- - - - -
ORDER
The petitioner has filed this writ petition seeking for the issuance of writ of declaration, declaring section 2(c), 2(g) and Section 3 of the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001 along with Sl.No.24 of Notification No.II & III, dated 21.3.2003 as ultravires Articles 14, 19(1)(g), 269, 301 and 304(a) of the Constitution of India and therefore, unenforceable and of no effect insofar as the petitioner herein is concerned. 2 Heard Mr.M.Mohamed Riyaz, learned counsel for the petitioner and Mr.S.Kanmani Annamalai, learned Additional Government Pleader for the respondents. 3 The legal issue involved in the writ petition is squarely covered in favour of the petitioner in the light of the decision of the Hon'ble Division Bench of this Court in ITC Limited Vs. State of Tamil Nadu1. Following the same, the writ petition is allowed. No costs.
15.06.2016 Index : Yes/No vvk To
1.The Secretary to Government, The State of Tamil Nadu, Department of Commercial Tax and Religious Endowment, Fort St. George, Chennai-600 009.
2.The Deputy Commercial Tax Officer Rural, Dindigul.
T.S.SIVAGNANAM, J.
vvk W.P.No.38341 of 2003 15.06.2016