JUDGMENT :

(Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying to issue a Writ of Mandamus, directing the respondents and in particular the third respondent, their officers, subordinates etc., working under them to register the vehicle imported by the petitioner namely Mercedes Benz Model E220-CDI Sedan under EPCG Licence No.04.0001037, imported from Germany to India bearing Chassis No.WDB2110062A393257 and Engine No.646961-30-115731 and handover the Registration Certificate to the petitioner without insisting upon or seeking to collect Entry Tax under the provisions of the “Tamilnadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990.”)

1. All these Writ Petitions are filed to forbear the respondents from demanding and collecting entry tax on the vehicles purchased by the petitioners. The respective vehicles purchased by the petitioners in all these Writ Petitions were imported from other countries. They have contended that import duty to the Customs Department had already been paid. While taking the vehicle for registration, the Regional Transport Officers concerned, demanded entry tax and thus, the petitioners are constrained to move the