LAWS(MAD)-1997-7-73

R GANDHI Vs. UNION OF INDIA

Decided On July 29, 1997
R GANDHI Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) 1. All these actions' this batch of Writ Petitions-filed by Importers-Dealers or otherwise' of motor vehicles into local area from any place outside the State of Tamil Nadu for use or sale herein' owning motor vehicle at the time of its entry into the local area-are analogous in nature.

(2.) THE thrust and focus either on pure questions of law' constitutional or otherwise or on facts the existence of which is a matter of proof' giving risk to legal figment are mostly common or similar.

(3.) WE may now relate the Legislative field on the basis of which, Legislation on Entry Tax had been passed in the year 1990, the amendment made to such Legislation in the year 1991, the further amendment brought in 1997 and the impelling cases or factors, which compelled the State government of Tamil Nadu to pass such a Legislation, as is getting revealed from the preamble and explanatory statement appended thereto.