High Court · 2025

WP No. 27392 of 2010 etc. batchIN THE HIGH COURT OF JUDICATURE AT MADRASDATED: 03-03-2025CORAMTHE HONOURABLE DR JUSTICE ANITA SUMANTHANDTHE HONOURABLE MRS JUSTICE R. HEMALATHAWP Nos. 27392 & 27393 of 2010, WP No.3619 of 2009,WP.No.20362 of 2007 & WP.No.9007 of 2008 andMP.Nos.1 & 1 of 2010 & MP.Nos.1 of 2008 & 1 of 2009WP No. 27392 of 20101. Tvl.Safire LithographersRep.By Its Proprietor. A.Gunasekaran, No.16 (old No.31), Balaji Nagar 1st Street, Royapettah, Chennai-14.Petitioner(s)Vs1. The State Of Tamil NaduRep.By The Secretary To Government, Commercial Taxes And Registration Department, Fort St.George, Chennai-9.2.The Assistant Commissioner(c.T), Royapettah-ii Assessment Circle, Chennai.3.The Assistant RegisteringAuthority, Regional Transport Office, Chennai South East, Mandaiveli, Chennai-28.Respondent(s) https://www.mhc.tn.gov.in/judis WP No. 27392 of 2010 etc. batchWP No. 3619 of 20091. M/s.Anamallais Bus TransportPrivate Limited, Rep. By Its Authorised Signatory N.Shanmugasundaram, Sakthi Nilayam, No.92, Nachimuthu Gounder St., Pollachi.Petitioner(s)Vs1. State Of Tamil NaduRep. By Its Secretary To Government, Commercial Taxes And Registration Department, Fort St. George, Chennai - 9.2.The Assistant Commisioner (ct)(fac), Pollachi (east), Pollachi.Respondent(s)WP No. 20362 of 20071. The R.P.Motors, Rep. By ItsManaging Partner P.Saravanan, Palghat Road, PollachiPetitioner(s)Vs1. The State Of TamilnaduRep. By The Secretary To Govt., Commercial Taxes And Religious Endowments Dept., Chennai-092.The Deputy Commercial TaxOfficer, Pollachi (west), PollachiRespondent(s)WP No. 27393 of 20101. Tvl.Safire LithographersRep.By Its Proprietor. A.Gunasekaran, No.16 (old No.31), Balaji Nagar 1st Street, Royapettah, Chennai-14.Petitioner(s) https://www.mhc.tn.gov.in/judis WP No. 27392 of 2010 etc. batchVs1. The State Of Tamil NaduRep.By The Secretary To Government, Commercial Taxes And Registration Department, Fort St.George, Chennai-9.2.The Assistant Commissioner(c.T), Royapettah-ii Assessment Circle, Chennai.3.The Assistant RegisteringAuthority, Regional Transport Office, Chennai South East, Mandaiveli, Chennai-28.Respondent(s)WP No. 9007 of 20081. M/s Hotel Saravana Bhavan,Rep. By Its Partner Mr.R. Saravanan, Having Registered Offie At No.19, Vadapalani Andavar Koil St., Vadapalani, Chennai-26, Branch Office At NoPetitioner(s)Vs1. The State Of Tamilnadu Rep.By The Secretary To Govt., Commercial Taxes And Religious Endowments Dept., Fort St. George, Chennai-92.The Assistant Commissioner (ctAdministration, Chennai (central)division, Office Of The Deputy Commissioner (ct), Chennai (central) Division, Papjm Buildings, Greams Road,3.The Commercial Tax OfficerVadapalani - I Asst. Circle, 10c, Razack Garden Road, Chennai - https://www.mhc.tn.gov.in/judis WP No. 27392 of 2010 etc. batch4.The Regional TransportOfficer, Chennai (east), Pulianthope, ChennaiRespondent(s)WP No. 27392 of 2010Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of declaration declaring the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990, as ultra vires Article 14, 19(1)(g), 301 and 304(a) and (b) of the Constitution of India and being non-compensatory in nature in view of the recent finding rendered by the First bench of the Honble High Court in the case of MR.R Gandhi Vs State of Tamil Nadu reported in 13 VST 390 following the law declared by the Supreme Court of India in the judgment reported in 145 STC 544 and therefore unenforceable and of no effect in so far as the petitioner herein is concerned.WP No. 3619 of 2009Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of declaration declaring that the nature of a writ declaring 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 imports made by the petitioner herein a sultra vires Articles 14, 19(1)(a), 19(1)(g), 301, 304(a) and 204(b) of the Constitution of India and also not a compensatory or regulatory tax in view of the law laid down by the Honourable Supreme Court in the case of Jindal Strainless Steel and another V. State of haryana and others reproted in 145 STC 544 and therefore unenforceable and of no effect in so far as the petitioner is concerned.WP No. 20362 of 2007Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of declaration declaring that section 2(d), section 2(g) and section 3 of the Tamil Nadu tax entry of motor vehicle into local areas act 1990 in so far it relates two wheelers as ultra vires articles 14, 19(1)(a), 19(1)(g), 301, 304(a) and 304(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 and another V. State of Haryana and others reported in 145 STC 544 and therefore enforceable and of no effect in so far as the petitioner is concerned.WP No. 27393 of 2010Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of declaration declaring the provisions of the Tamil Nadu Tax on Entry of Motor https://www.mhc.tn.gov.in/judis WP No. 27392 of 2010 etc. batchVehicles into Local Areas Act, 1990, as ultra vires Article 14, 19(1)(g), 301 and 304(a) and (b) of the Constitution of India and being non-compensatory in nature in view of the recent finding rendered by the First bench of the Honble High Court in the case of MR.R Gandhi Vs State of Tamil Nadu reported in 13 VST 390 following the law declared by the Supreme Court of India in the judgment reported in 145 STC 544 and therefore unenforceable and of no effect in so far as the petitioner herein is concerned.WP No. 9007 of 2008Prayer: Writ Petition filed under Article 226 of the Constitution of India praying to issue a writ of declaration declaring the provisions of the Tamil Nadu on Entry of Motor Vehicles into Local Areas Act, 1990, as ultra vires Article 14, 19(1)(9), 301 and 304 (a) and (b) of the Constitution of India and being non-compensatory in nature in view of the recent finding rendered by the Division Bench of the Honourable High court in W.P.No. 15690 of 1996 and batch of cases vide order dated 10.7.2007 following the law declared by the Supreme Court of India in the judgment reported in 145 STC 544 and therefore unenforceable and of no effect in so far as the petitioner herein is concerned.WP No. 27392 of 2010For Petitioner(s):M/s.P.RadhakrishnanFor Respondent(s):Mr. Haja Naziruddin, AAG Assisted By Mr. V. Prashanth Kiran GA For RespondentsCOMMON ORDER(Order of the Court was made by Dr.Anita Sumanth J.)Mr.P.Radhakrishnan, learned counsel appearing for the petitioners and Mr.Haja Naziruddin, learned Additional Advocate General for Mr.V.Prashanth Kiran, learned Government Advocate for the respondents, bring to the notice of this Court that the prayers for Declaration that various provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 are ultra vires Articles 14, 19(1)(a), 19(1)(g), 301, 304(a) and 304(b) of the Constitution of India is not liable to be granted, in light of the authoritative pronouncements of the Supreme Court in Jindal Stainless Limited and Another v. State of https://www.mhc.tn.gov.in/judis WP No. 27392 of 2010 etc. batchHaryana and Others [(2017) 12 SCC 1] and State of Kerala and Others v. Fr. William Fernandez and Others [(2021) 11 SCC 7055].2.In light of the above, these writ petitions are dismissed. No costs. Connected miscellaneous petitions are closed. [A.S.M.,J.] [R.H.,J.]03-03-2025vsIndex:NoSpeaking orderNeutral Citation:YesWP No. 27392 of 2010To1.The State Of Tamil NaduRep.By The Secretary To Government, Commercial Taxes And Registration Department, Fort St.George, Chennai-9.2.The Assistant Commissioner(c.T), Royapettah-ii Assessment Circle, Chennai.3.The Assistant RegisteringAuthority, Regional Transport Office, Chennai South East, Mandaiveli, Chennai-28.WP No. 3619 of 2009To1.State Of Tamil NaduRep. By Its Secretary To Government, Commercial Taxes And Registration Department, Fort St. George, Chennai - 9. https://www.mhc.tn.gov.in/judis WP No. 27392 of 2010 etc. batch2.The Assistant Commisioner (ct)(fac), Pollachi (east), Pollachi.WP No. 20362 of 2007To1.The State Of TamilnaduRep. By The Secretary To Govt., Commercial Taxes And Religious Endowments Dept., Chennai-092.The Deputy Commercial TaxOfficer, Pollachi (west), PollachiWP No. 27393 of 2010To1.The State Of Tamil NaduRep.By The Secretary To Government, Commercial Taxes And Registration Department, Fort St.George, Chennai-9.2.The Assistant Commissioner(c.T), Royapettah-ii Assessment Circle, Chennai.3.The Assistant RegisteringAuthority, Regional Transport Office, Chennai South East, Mandaiveli, Chennai-28.WP No. 9007 of 2008To1.The State Of Tamilnadu Rep.By The Secretary To Govt., Commercial Taxes And Religious Endowments Dept., Fort St. George, Chennai-9 https://www.mhc.tn.gov.in/judis WP No. 27392 of 2010 etc. batch2.The Assistant Commissioner (ctAdministration, Chennai (central)division, Office Of The Deputy Commissioner (ct), Chennai (central) Division, Papjm Buildings, Greams Road,3.The Commercial Tax OfficerVadapalani - I Asst. Circle, 10c, Razack Garden Road, Chennai -4.The Regional TransportOfficer, Chennai (east), Pulianthope, Chennai https://www.mhc.tn.gov.in/judis WP No. 27392 of 2010 etc. batchDr.ANITA SUMANTH J.ANDR.HEMALATHA J.vsWP Nos. 27392 & 27393 of 2010, WP No.3619 of 2009,WP.No.20362 of 2007 & WP.No.9007 of 2008 03-03-2025