M/S.Sachin Construction vs. The State Of Tamil Nadu
Original PDF →Facts
The petitioner, M/s. Sachin Construction, represented by its partner, filed a writ petition challenging the constitutional validity of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990. The petitioner sought a declaration that the Act was unconstitutional, ultra vires certain Articles of the Constitution of India, and unenforceable. The respondents were the State of Tamil Nadu, the Commercial Tax Officer, and the Regional Transport Officer. The petition was filed in the Madurai Bench of the Madras High Court. The specific tax period and amount in dispute were not recorded in the judgment. The procedural history leading to the writ petition was also not detailed.
Held
The Court held that the issue raised in the writ petition was no longer res integra, meaning it had already been authoritatively decided. The Court referred to its own previous decision in V. Krishnamoorthy Vs. State of Tamil Nadu. In that case, the Court had applied the Supreme Court's judgment in Fr. William Fernandez (2018) 57 GSTR 6 (SC). The Supreme Court in Fr. William Fernandez had upheld the levy of entry tax on imported vehicles under a Kerala enactment, which was considered pari materia to the Tamil Nadu Act in question. Therefore, the Court concluded that the prayer sought by the writ petitioner was not tenable. The ratio decidendi is that entry tax on imported vehicles, levied under state enactments similar to the one considered by the Supreme Court, is constitutionally valid.
Key Issues
1. Whether the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990, are unconstitutional, ultra vires Articles 14, 19(1), 19(g), 301, and 304(a) and (b) of the Constitution of India, and therefore unenforceable insofar as the petitioner is concerned? The petitioner argued that the Act was unconstitutional and unenforceable. The respondents, through the Additional Government Pleader, relied on the Supreme Court's judgment in V. Krishnamoorthy Vs. State of Tamil Nadu, which in turn applied the principles laid down in Fr. William Fernandez (2018) 57 GSTR 6 (SC). This precedent, according to the respondents, upheld the levy of entry tax on imported vehicles under a similar enactment.
Sections Cited
Not specified
AI-generated summary — verify with the full judgment below
Before: and and
(Order of the Court was delivered by G.R.Swaminathan, J.) Heard both sides. 2.The issue raised in this writ petition is no longer res integra. In V.Krishnamoorty Vs. State of Tamil Nadu, it was held as follows:- “67.Thus, in our considered view, the judgment in the case of Fr.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 2/4 https://www.mhc.tn.gov.in/judis 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.In view of the above, this writ petition stands dismissed. No costs. Consequently, connected miscellaneous petition is closed.
(G.R.S. J.,) & (R.P. J.,) 03.03.2026 NCC : Yes/No Index : Yes / No Internet : Yes/ No ias To: 1.The Secretary, Commercial Taxes and Religious Endowments Department, Fort St. George, Chennai - 9. 2.The Commercial Tax Officer, Chokkikulam Assessment Circle, Madurai District. 3.The Regional Transport Officer, Madurai North, Madurai District. 3/4 https://www.mhc.tn.gov.in/judis G.R.SWAMINATHAN, J. and R.POORNIMA, J. ias
2026 4/4 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.