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2011 Supreme(Mad) 2214
High Court of Judicature at Madras
M. JAICHANDREN
K.P.N. Rajesh & Others
Versus
The Transport Commissioner & Others
Writ Petition Nos. 9819, 9820 of 2011
Decided On: 19-04-2011
For the Petitioner:R. Natesan, Advocate.
For the Respondent: R. Thirugnanam, Special Government Pleader.
The court's decision was based on the interpretation of its earlier order, which allowed for the voluntary tendering of tax without insisting on the quarterly payment.
Headnote:
Tax - Tamil Nadu Entry Tax - Court directs respondents to receive tax without insisting on quarterly payment - Writ Petition disposed of in favor of petitioner
Fact of the Case:
The petitioner submitted that the issues involved in the writ petition are covered by the court's earlier order, dated 24.4.2007, directing the respondents to receive the tax without insisting on the quarterly payment.
Finding of the Court:
The court disposed of the writ petition in favor of the petitioner, directing the respondents to receive the tax without insisting on the quarterly payment.
Issues: The issues involved in the writ petition related to the payment of entry tax for the petitioner's vehicle.
Ratio Decidendi: The court's decision was influenced by its earlier order, dated 24.4.2007, which directed the respondents to receive the tax without insisting on the quarterly payment.
Final Decision: The writ petition was disposed of, directing the respondents to receive the tax without insisting on the quarterly payment for the petitioner's vehicle bearing registration No.KA 41-A 9901. No costs were awarded.
1. Heard the learned counsel appearing for the petitioner and the learned Special Government Pleader appearing for the respondent.
2. At this stage of the hearing of the writ petition, the learned counsel appearing for the petitioner had submitted that the issues involved in this writ petition are covered by the order of this Court, dated 24.4.2007, in W.P.Nos.15061 to 15063 of 2007, wherein, this Court had directed the respondents therein to receive the tax, as and when it is voluntarily tendered, by the petitioners therein, in advance, for 7 days, 30 days or 90 days, without insisting on the payment of 1/10th of the quarterly, tax for every entry into Tamil Nadu, in respect of the petitioners' vehicles concerned.
3. The learned Additional Government Pleader appearing for the respondent has no objection for this Court following its earlier order, dated 24.4.2007.
4. In view of the submissions made by the learned counsels appearing for the parties concerned and in view of the order passed by this Court, on 24.4.2007, in W.P.Nos.15061 to 15063 of 2007, the writ petition is disposed of, directing the respondents concerned to receive the tax, as and when it is voluntarily tendered by the petitioner, in advance, for 7 days, 30 days or 90 days, without insisting on the payment of 1/10th of the quarterly tax, for every entry into Tamil Nadu, in respect of the petitioner's vehicle bearing registration No.KA 41-A 9901. No costs.
