MPL CARS LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) ORIGINAL Petitions Nos. 813, 815, 817, 819, 822, 931, 959, 969, 996, 1006, 1081 of 2002 are filed by the petitioners for declaration, declaring that serial No. 8 of Part G to the First Schedule as introduced by Tamil Nadu Act No. 18 of 2002 as it stood between March 27, 2002 and June 30, 2002 as ab initio void and ultra vires articles 14, 265, 286, 301 and 304(a) of the Constitution of India.

(2.) ORIGINAL Petitions Nos. 814, 816, 818, 820, 902, 930, 942, 958, 970, 1007, 1080, 1103, 1115 of 2002 and 115 of 2003 are filed by the petitioners to issue declaration, declaring serial No. 9 of the Eleventh Schedule to the Tamil Nadu General Sales Tax Act, 1959 as introduced by Tamil Nadu Act No. 22 of 2002 with effect from July 1, 2002 ultra vires articles 14, 265, 286, 301 and 304(a) of the Constitution of India.

(3.) ORIGINAL Petitions Nos. 813 of 2002, 815 of 2002, 817 of 2002 and 819 of 2002 are filed by the authorised dealers of Ford cars. Original petitions Nos. 931 of 2002, 959 of 2002 and 1006 of 2002 are filed by dealers in cellular phone, (ii) Original Petition No. 969 of 2002 is filed by dealers in VCD Player and Recorder and LCD Projector, Handy Camera and Computer Monitors, (iii) Original Petition No. 996 of 2001 is filed by dealers in Beauty Equipments (imported goods), (iv) Original Petition No. 1081 of 2002 is filed by dealers in Vinyl flooring and mineral fibre board, G.I. Channel, etc., and are also challenging similar provision of Act No. 18 of 2002. Though the petitioners in O.P. No. 822 of 2002 challenge G.O. Ms. No. 29, C.T., dated March 27, 2002, in substance and reality, they challenge Act No. 18 of 2002.