(Order of the Court was made by the Hon'ble Chief Justice) In this writ petition, the petitioner has challenged the vires of Sections 19(1), 19(10(a) and 19(11) of the Tamil Nadu Value Added Tax Act, 2006 and also Rule 10(2) of the Tamil Nadu Value Added Tax Rules, 2007.
2. The question of vires of the aforesaid provisions has already been decided by a Division Bench of this Court in the case of USA Agencies, rep. by its Proprietrix, Attur Town, Salem District v. The Commercial Tax Officer, Attur (Rural) Assessment Circle, Attur heard along with several other writ petitions. The judgment of this Court is reported in 2013(5) CTC 63.
3. The vires of the aforesaid provisions having been upheld by a Bench of Coordinate strength, we deem it appropriate to dismiss the writ petition. No costs.
(I.B., CJ.) (M.S., J.) 07.04.2017 Index : No Internet : Yes bbr To:
1 The Secretary, Commercial Taxes and Registration Department, Fort St. George, Chennai-9.
2 The Commercial Tax Officer, Polur, Tiruvannamalai District.
THE HON'BLE CHIEF JUSTICE AND M.SUNDAR, J.
bbr W.P.No.8369 of 2017 07.04.2017 http://www.judis.nic.in