Madras High Court
M/S.P.R.P.Exports vs / on 14 September, 2021
Author: S.M.Subramaniam
Bench: S.M.Subramaniam
W.P.Nos.13805 of 2007, 1398 & 21026 & 14225 of 2008 & 3031 of 2009
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 14.09.2021
CORAM
THE HON'BLE MR.JUSTICE S.M.SUBRAMANIAM
W.P.Nos.13805 of 2007, 1398 & 21026 & 14225 of 2008, 3031 of 2009
and
M.P.Nos.1 of 2007, 1 of 2008, 1 of 2009
M/s.P.R.P.Exports,
Therekutheru Village,
Melur Taluk,
Madurai- 625 122. ..Petitioner in W.P.No.13805of 2007
C.Ravindran, ..Petitioner in W.P.Nos.1398 & 14225 of 2008
Tamil Nadu Co-Operative Milk Producers Federation LTD.,
Aavin Illam,
Represented by its General Manager,
Madhavaram Milk Colony,
Chennai- 600 051 ..Petitioner in W.P.No.21026 of 2008
M/s.Ishwarya Transport,
Represented by its partner,
P.Rajarajan,
40, Taylors Road,
Kilpauk,
Chennai- 600 010 ..Petitioner in W.P.No.3031of 2009
vs
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W.P.Nos.13805 of 2007, 1398 & 21026 & 14225 of 2008 & 3031 of 2009
W.P.No.13805 of 2007:
1. The State of Tamil Nadu,
Represented by the Secretary to Government,
Commercial Taxes & Religious Endowments Department,
Fort St. George,
Chennai.
2. The Deputy Commercial Tax Officer,
Melur. .. Respondents
W.P.No.14225 of 2008:
1. The State of Tamil Nadu,
Represented by the Secretary to Government,
Commercial Taxes & Religious Endowments Department,
Fort St. George, Chennai.
2. The Administrative Assistant Commissioner,
(CT) Chennai(central) Division, Greams Road,
Chennai.
3. The Commercial Tax Officer,
Kilpauk Assessment Circle,
Chennai.
4. The Registering Authority,
Regional Transport Officer,
Chennai- Central,
Chennai- 23. ... Respondents
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W.P.Nos.13805 of 2007, 1398 & 21026 & 14225 of 2008 & 3031 of 2009
W.P.No.1398 of 2008:
1.The State of Tamil Nadu,
Represented by the Secretary to Government,
Commercial Taxes & Religious Endowments Department,
Fort St. George,
Chennai.
2. The Administrative Assistant Commissioner,
(CT) Chennai(central) Division, Greams Road,
Chennai.
3. The Commercial Tax Officer,
Kilpauk Assessment Circle,
Chennai.
4. The Registering Authority,
Regional Transport Officer,
Chennai- Central,
Chennai- 23. ... Respondents
W.P.No.21026 of 2008:
1. The State of Tamil Nadu,
Represented by the Secretary to Government,
Commercial Taxes & Religious Endowments Department,
Fort St. George,
Chennai.
2. The Administrative Assistant Commissioner,
(CT) Chennai(central) Division, Greams Road,
Chennai.
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W.P.Nos.13805 of 2007, 1398 & 21026 & 14225 of 2008 & 3031 of 2009
3. The Commercial Tax Officer,
Manali Assessment Circle,
Chennai.
4. The Registering Authority,
Regional Transport Officer,
Thiruvallur,
Thiruvallur. ... Respondents
W.P.No. 3031 of 2009:
1.The State of Tamil Nadu,
Represented by the Secretary to Government,
Commercial Taxes & Registration Department,
Fort St. George,
Chennai.
2. The Administrative Deputy Commissioner,
(CT) Chennai(central) Division, Greams Road,
Chennai.
3. The Assistant Commissioner,
Kilpauk Assessment Circle,
Chennai.
4. The Registering Authority,
Regional Transport Officer,
Chennai- (Central),
Chennai- 23. ... Respondents
Prayer in W.P.No.13805of 2007 : Writ Petition is filed under Article 226 of
the Constitution of India praying to issue a Writ of Declaration, declaring
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W.P.Nos.13805 of 2007, 1398 & 21026 & 14225 of 2008 & 3031 of 2009
that Section 2(d), Section 2(g) and Section 3 of the Tamil Nadu Tax on
Entry of Motor Vehicles into Local Areas Act, 1990, in so far as it relates to
Hydraulic Mobile Cranes, Loaders as ultra Article14, 19(1)(a), 19(1)(g), 301
and 304(a) and (b) of the Constitution of India and also not a 'compensatory
or regulatory tax' in view of the law laid down by the Supreme Court in the
case of Jindal stainless Steel & another v. State of Haryana and other
reported in 145 STC 544 and therefore unenforceable and of no effect in so
far as the petitioner herein is concerned.
Prayer in W.P.No. 14225 of 2008: Writ Petition is filed under Article 226
of the Constitution of India praying to issue a Writ of Mandamus, directing
the fourth respondent to register under the Motor Vehicles Act the Vehicle
(Motor Car) bearing Engine No. BPP 105955 and chassis No. WAU ZH 98
No. 37745 without insisting upon production of a no objection certificate
from the first respondent department in relation to payment of entry tax.
Prayer in W.P.No. 1398 of 2008: Writ Petition is filed under Article 226 of
the Constitution of India praying for issuance of a direction, directing the
fourth respondent to register under the Motor Vehicles Act the vehicle
(Motor Car) bearing Engine No. DUG 029114 and chassis No. WAU ZZZ 4
L 17 DO 43557 without insisting upon production of “No objection
Certificate”from the first respondent department in relation to payment of
entry tax.
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W.P.Nos.13805 of 2007, 1398 & 21026 & 14225 of 2008 & 3031 of 2009
Prayer in W.P.No.21026 of 2008: Writ Petition is filed under Article 226 of
the Constitution of India praying for issuance of a direction, directing the
fourth respondent to register under the Motor Vehicles Act the Vehicle
purchased vide invoice No.903262369 dated 23.07.2008 without insisting
upon production of “No Objection Certificate”from the first respondent
department in relation to payment of entry tax.
Prayer in W.P.No.3031 of 2009: Writ Petition is filed under Article 226 of
the Constitution of India praying for issuance of a direction, directing the
fourth respondent to register under the Motor Vehicles Act the vehicle
Motor car bearing Engine No. CAG 112520 and its chassis No.
WAUZH88KX9A088242 without insisting upon production of “No
objection Certificate”from the first respondent department in relatin to
payment of entry tax.
For Petitioners : Mr.P.V.Sudhakar
..in W.P.No.13805 of 2007
Mr.R.Senniappan
..in W.P.Nos.14225, 1398 of 2008 &
3031 of 2009
Mr.P.Rajavelu
..in W.P.No.21026 of 2008
For Respondents : Mr.V.Nanmaran
Government Advocate for R1 and R2
.. in W.P.No.13805 of 2007
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Mr.V.Nanmaran
Government Advocate
..in W.P.No.14225of 2008
Mr.V.Veluchamy
Government Advocate
..in W.P.No.14225, 21026 of 2008 &
3031 of 2009
COMMON ORDER
The relief of declaration as such sought for in these present Writ Petitions were adjudicated and the Hon'ble Supreme Court of India settled the issues in the case of Jindal Stainless Steel & another vs. State of Haryana and others reported in 145 STC 544. Thus, the issues are no more res-integra.
2. However, the learned Counsels for the petitioners made a submission that the notices were issued and the petitioners have to submit their objections in respect of the some other issues relatable to the facts and circumstances. That being so, the petitioners are at liberty to approach the Competent Authorities for the purpose of submission of their objections, if 7/10 https://www.mhc.tn.gov.in/judis/ W.P.Nos.13805 of 2007, 1398 & 21026 & 14225 of 2008 & 3031 of 2009 any, with reference to the issues which are all to be considered independently by the Authorities competent.
3. With this liberty, these Writ Petitions stand disposed of. No costs.
Consequently, all the connected Miscellaneous petitions are closed.
14.09.2021 Internet:Yes/No Index:Yes/No Speaking / Non-Speaking order nti/pns To
1. The Secretary to Government, The State of Tamil Nadu, Fort St. George, Commercial Taxes & Religious Endowments Department, Chennai.
2. The Deputy Commercial Tax Officer, Melur.
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3.The Administrative Assistant Commissioner, (CT) Chennai(central) Division, Greams Road, Chennai.
4. The Administrative Deputy Commissioner, (CT) Chennai(central) Division, Greams Road, Chennai.
5. The Commercial Tax Officer, Kilpauk Assessment Circle, Chennai.
6. The Registering Authority, Regional Transport Officer, Chennai- Central, Chennai- 23.
7. The Commercial Tax Officer, Manali Assessment Circle, Chennai.
8. The Registering Authority, Regional Transport Officer, Thiruvallur, Thiruvallur.
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nti W.P.Nos.13805 of 2007, 1398 & 21026 & 14225 of 2008, 3031 of 2009 and M.P.Nos.1 of 2007, 1 of 2008, 1 of 2009 14.09.2021 10/10 https://www.mhc.tn.gov.in/judis/