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.4558 to 4569, 4586 to 4589 and 4572, 4592 of 2011
and
M.P.(MD)No.1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1,1 and 1 of 2011
W.P.(MD)No.4558 of 2011:
M/s.PRP Exports,
Represented by its partner, Mr.P.Suresh Kumar
S.F.No.296/2B1, Near Veerakaliyamman Koil,
Keelavalavu Village, Melur Taluk,n Madurai District. ... Petitioner
/Vs./
1.The State of TamilNadu represented by the Secretary,
Commercial Taxes & 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. ...Respondents
PRAYER:- Writ Petition - 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 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 firm for registering AMW TIPPER with catalog description
“2523TP_BS III, ZF9S1110, FAW FA, S CL, 16 CU” for use in the
http://www.judis.nic.in
2
quarry and factory from Asia Motorworks Limited, 34 KM Milestone,
Bhuj Bhachau Road, Village Kanaiyabe Dist – Kutch, Gujarat - 370
020, vide invoice No.0000008436 dated 18.03.2011 bearing Chassis
No.MBYB81800BCA15184 Engine No.11B62997645.
For Petitioner : Mr.Sribalaji
For Respondents : Mr.R.Murugan
Additional Government Pleader
COMMON ORDER
These writ petitions seek Mandamus, directing the respondents to register the petitioners’ vehicles (AMW TIPPER, Hydraulic Mobile Crane, JCB Backhoe Loader) purchased under eighteen Invoices, dated 18.03.2011 (1), 29.03.2011 (6), 30.03.2011 (5), 31.03.2011 (4), 11.04.2011 (1), 25.03.2011 (1) 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 petitions are 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, these Writ Petitions are 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 injunction on 25.04.2011 conditional upon the http://www.judis.nic.in 4 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 assessments, as and when completed. Consequently, connected Miscellaneous Petitions are closed.
24.06.2019 Index :Yes/No Internet: Yes/No sm To
1.The Secretary, Commercial Taxes & 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.
http://www.judis.nic.in 5 Dr.ANITA SUMANTH, J.
sm Common Order made in W.P.(MD)No.11252 to 11258 of 2010 Dated:
24.06.2019 http://www.judis.nic.in