V.KRISHNAMURTHY Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) In all these cases, the question involved is whether the respondents are entitled to impose Entry Tax on vehicles, which were imported by the petitioners from out side the country.

(2.) W.P.No.32710 of 2005 is taken as the lead case with the consent of the learned counsels on either side and we refer to the facts of the said case.

(3.) Before we venture to do so, we may point out that in none of these writ petitions, the petitioners have challenged the validity of the provisions of Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 (Tamil Nadu Act No.XIII of 1990) (for brevity "the Tamil Nadu Act "). Though the prayers sought for in the various writ petitions involved in this batch may be variant to each other, the sum and substance of the relief sought for from this Court is to forbear the respondents from imposing Entry Tax on the vehicles imported by the petitioners from outside the country.