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.13598 and 13599 of 2010
and
M.P.(MD)No.1 and 1 of 2010
M/s.PRP Exports,
Represented by its Partner,
Mr.P.Suresh Kumar, S.F.No.296/2B1,
Near Veera Kaliyamman Koil,
Keelavalavu Village, Melur Taluk,
Madurai District. ... Petitioner in all petitions
/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 Commercial Tax Officer,
Melur Assessment Circle, Melur, Madurai District.
3.The Regional Transport Officer,
Madurai North, Madurai.
4.The Motor Vehicle Inspector Grade – I,
Unit Office, Sivagangai Road,
Melur. ...Respondents in all petitions
COMMON PRAYER:- Writ Petitions - filed under Article 226 of the
Constitution of India, praying for the issuance of Writ of Mandamus,
forbearing the Respondents their men, agents, subordinates from
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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 petitioner for registering Hydraulic Mobile Crane Hydra-10 STD
make - Excorts for use in the factory from Escorts Construction
Equipment Limited, Plot No. 219, Sector 58, Ballabgarh – 121004,
vide invoice no.EX/100053, EX/100061 dated 29.09.2010,
11.10.2010 bearing Chassis No.1379255716, 1939328617 Engine
No.S433-A26154, S433-A26662, respectively.
For Petitioner : Mr.Sribalaji
For Respondents : Mr.A.Thiyagarajan
Government Advocate
(in all petitions)
COMMON ORDER
These writ petitions seek Mandamus, directing the respondents to register the petitioners’ vehicle (Hydraulic Mobile Crane Hydra-10 STD make - Excorts) purchased under two Invoices, dated 29.09.2010, 11.10.2010, 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’). http://www.judis.nic.in 3
2. The petitioner has raised several challenges to the levy of entry tax, per se and the writ petitions are styled more as a writ of declaration though, in conclusion, only mandamus is sought.
3. The levy of entry tax has been the subject of challenge on various grounds and the Supreme Court, in the Nine Bench Judgment 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, these Writ Petitions are dismissed with no order as to costs.
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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 injunction on 12.11.2010 conditional upon the petitioner remitting 15% of the tax in each case. 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 Petitions are 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 Commercial Tax Officer, Melur Assessment Circle, Melur, Madurai District.
3.The Regional Transport Officer, Madurai North, Madurai.
4.The Motor Vehicle Inspector Grade – I, Unit Office, Sivagangai Road, Melur. http://www.judis.nic.in 5 Dr.ANITA SUMANTH, J.
sm Common Order made in W.P.(MD)No.13598 and 13599 of 2010 Dated:
24.06.2019 http://www.judis.nic.in