High Court · 2025

WP(MD). No.10796 & 16863 of 2015 etcBEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Date : 07.04.2025CORAMTHE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE ANDTHE HON'BLE MR. JUSTICE P.B. BALAJIWP(MD). No.10796 & 16863 of 2015 and 9067, 9068 & 20218 of 2016andWMP(MD) No.1, 1 of 2015 and 7203, 7204 & 14494 of 2016WP(MD). No.10796 of 2015:-M/s.Suganya Constructions,Rep. by its Managing Director,Mr.R.Malaiyarasan,Having registered Office at1-1-11, Malaiyarasan Cottage,Velmurugan Colony,Aruppukottai, Virudhunagar District....Petitioner Vs1. The State of Tamil Nadu, Rep. by the Secretary, Commercial Taxes & Religious Endowments Department, Fort St. George, Chennai - 9.2. The Commercial Tax Officer, Aruppukottai Assessment Circle, Aruppukottai Taluk, Virudhunagar District.1/8 https://www.mhc.tn.gov.in/judis WP(MD). No.10796 & 16863 of 2015 etc3. The Regional Transport Officer, Virudhunagar Opp. Collectrate Complex, Surakudi, Virudhunagar District. ... Respondents PRAYER :- Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Declaration, to declare the provisions of the Tamilnadu Tax on Entry of Motor Vehicles into local areas Act, 1990, as unconstitutional, ultra vires Articles 14, 19 (1), 19 (g) 301 and 304 (a) and (b) of the constitution of India and being unenforceable and of no effect in so far as the petitioner is concerned. For Petitioner : Mr.V.VeerapandianFor Respondents : Mr.R.Suresh Kumar Additional Government PleaderWP(MD). No.16863 of 2015:-Tvl.Virumandi Construction,Rep. by its Partner,V.Virumandi,No.3-A, Thiruvalluvar Street,Thirunagar,Madurai – 625 006.... Petitioner Vs1. The State of Tamil Nadu, Rep. by the Secretary to Government, Commercial Taxes & Registration Department, Fort St. George, Chennai - 9.2. The Assistant Commissioner (CT), Thirupparamkundram Assessment Circle, Madurai – 20.2/8 https://www.mhc.tn.gov.in/judis WP(MD). No.10796 & 16863 of 2015 etc3. The Regional Transport Officer, Madurai (South). ... Respondents PRAYER :- Writ Petition filed under Article 226 of the Constitution of India 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 Articles 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 Honourable 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 insofar as the petitioner herein is concerned.For Petitioner : Mr.A.ChandrasekaranFor Respondents : Mr.R.Suresh Kumar Additional Government PleaderWP(MD). No.9067 & 9068 of 2016:-M/s.Suganya Constructions,Rep. by its Managing Director,Mr.R.Malaiyarasan,Having registered Office atMalaiyarasan Cottage,Old Door No.1-18/11C,New Door No.1-1-11, Velmurugan Colony,Aruppukottai – 626 601,Virudhunagar District....Petitioner in both petitionsVs1. The State of Tamil Nadu, Rep. by the Secretary, Commercial Taxes & Religious Endowments Department, 3/8 https://www.mhc.tn.gov.in/judis WP(MD). No.10796 & 16863 of 2015 etc Fort St. George, Chennai - 9.2. The Commercial Tax Officer, Aruppukottai Assessment Circle, Aruppukottai Taluk, Virudhunagar District.3. The Regional Transport Officer, Virudhunagar Opp. Collectrate Complex, Surakudi, Virudhunagar District.... Respondents in both petitionsCOMMON PRAYER :- Writ Petitions filed under Article 226 of the Constitution of India to issue a Writ of Declaration, to declare the provisions of the Tamilnadu Tax on Entry of Motor Vehicles into local areas Act, 1990, as unconstitutional, ultra vires Articles 14, 19 (1), 19 (g) 301 and 304 (a) and (b) of the constitution of India and being unenforceable and of no effect in so far as the petitioner is concerned. For Petitioner : Mr.V.Veerapandian (in both WPs)For Respondents : Mr.R.Suresh Kumar (in both WPs) Additional Government PleaderWP(MD). No.20218 of 2016:-S.K.Subba Reddiar,121-178H, Thiruchuli Road,Aruppukottai – 626 101,Virudhunagar District.... Petitioner Vs1. The State of Tamil Nadu, Rep. by the Secretary, Commercial Taxes & Religious Endowments Department, Fort St. George, Chennai - 9.4/8 https://www.mhc.tn.gov.in/judis WP(MD). No.10796 & 16863 of 2015 etc2. The Commercial Tax Officer, Aruppukottai Assessment Circle, Aruppukottai Taluk, Virudhunagar District.3. The Regional Transport Officer, Virudhunagar Opp. Collectrate Complex, Surakudi, Virudhunagar District. ... Respondents PRAYER :- Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Declaration, to declare the provisions of the Tamilnadu Tax on Entry of Motor Vehicles into local areas Act, 1990, as unconstitutional, ultra vires Articles 14, 19 (1), 19 (g) 301 and 304 (a) and (b) of the constitution of India and being unenforceable and of no effect in so far as the petitioner is concerned.For Petitioner : Mr.V.Veerapandian For Respondents : Mr.R.Suresh Kumar Additional Government PleaderCOMMON ORDER(Order of the Court was made by the Hon'ble the Chief Justice)Counsel for petitioners state that, in view of the finding of this Court in the case of V.Krishnamurthy v. State of Tamil Nadu and others1, the present petitions may be dismissed. 2. It will be apposite to reproduce Paragraph 67 of the said judgment as under :''67. Thus, in our considered view, the judgment in the case of 1(Order dated 29.1.2019 passed in W.P.No.32710 of 2005 etc.)5/8 https://www.mhc.tn.gov.in/judis WP(MD). No.10796 & 16863 of 2015 etcFr.William Fernandez (2018) 57 GSTR 6 (SC) applies with full force to the cases on hand which arise under the provisions of the Tamil Nadu Act which is pari materia to the Kerala enactment, which was considered by the honourable Supreme Court and levy of entry tax on imported vehicles was upheld. Thus, we are of the clear view that the prayer sought for by the writ petitioners in these cases are not tenable and the writ petitions are liable to be dismissed.''3. Writ Petitions stand dismissed accordingly. There shall be no order as to costs. Consequently, interim applications stand closed.(K.R.SHRIRAM, C.J.) (P.B.BALAJI, J.) 07.04.2025NCC : Yes/NoIndex : Yes/No Sm6/8 https://www.mhc.tn.gov.in/judis WP(MD). No.10796 & 16863 of 2015 etcTO:-1. The Secretary, Commercial Taxes & Religious Endowments Department, Fort St. George, Chennai - 9.2. The Commercial Tax Officer, Aruppukottai Assessment Circle, Aruppukottai Taluk, Virudhunagar District.3. The Assistant Commissioner (CT), Thirupparamkundram Assessment Circle, Madurai – 20.4. The Regional Transport Officer, Virudhunagar Opp. Collectrate Complex, Surakudi, Virudhunagar District.5. The Regional Transport Officer, Madurai (South).7/8 https://www.mhc.tn.gov.in/judis WP(MD). No.10796 & 16863 of 2015 etc THE HON'BLE CHIEF JUSTICEANDP.B.BALAJI, J. Sm COMMON ORDER IN WP(MD) No.10796 & 16863 of 2015 and 9067, 9068 & 20218 of 2016 Date: 07.04.20258/8