TMI Blog2019 (11) TMI 1376X X X X Extracts X X X X X X X X Extracts X X X X ..... hari, J. 1. Both the learned counsel submit that the controversy involved in this writ petition is covered by a judgment of the Co-ordinate Bench of this Court, wherein it has been held by the Co-ordinate Bench that the Entry Tax under the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990, is leviable on the imported vehicles entering into the State of Tamil N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .P. No. 33525 of 2007 argued on a slightly different plain. As we can understand from the submissions of the learned counsel that the learned counsel would not seriously contest the levy of entry tax on imported vehicles as there is no submission made on that aspect, but arguments were confined only on the ground that these are fit cases where administrative waiver of taxes has to be granted. 69 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Corporation, largely on account of the decision of the Division Bench of Kerala High Court in Fr. William Fernandez (supra). On account of the differing view, the matter was referred to the Hon'ble Chief Justice to post the case before the Division Bench. We are informed that the matter is still pending. However, the decision of the Division Bench in Fr. William Fernandez (supra) has been re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el has not advanced any arguments, but their argument was only on the ground of administrative waiver in the light of the decision taken by us in the preceding paragraphs. Hence, there is no necessity to consider the additional grounds raised in the miscellaneous petitions. Accordingly, the same stands closed. No costs." 3. The present writ petition is also dismissed on the same terms. No costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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