KOUTHAM BLUE METALS Vs. COMMERCIAL TAX OFFICER, TINDIVANAM

JUDGEMENT

(1.) Heard Ms.Hemalatha, learned counsel appearing for the petitioner and Mr.Manokaran Sundaram, learned Additional Government Pleader appearing for the respondent and with the consent of either side, the writ petition itself is taken up for final disposal.

(2.) In this writ petition, the petitioner seeks for a issuance of writ of certiorari to quash the order passed by the respondent dated 14.01.2015. In the said notice, the petitioner has been directed to file his objection against the proposal made by the respondent for levy of entry tax on goods vehicles. The contention raised by the petitioner is that the vehicle in question is not a motor vehicle and it operates on chains and it cannot ply in the road. The learned counsel submitted that a similar issue was considered by the Hon'ble First Bench of this Court in the case of RDS Projects Ltd v. Commercial Tax Officer, Chennai,2007 8 VST 574 (Mad).

(3.) The learned Additional Government Pleader appearing for the respondent by placing reliance on the counter affidavit filed by the respondent submitted that the question of challenging the notice does not arise and the petitioner has to filed his objections before the authority.