WP Nos. 4431 & 4432 of 2011 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 21-04-2026 CORAM THE HON'BLE MR JUSTICE KRISHNAN RAMASAMY WP Nos. 4431 & 4432 of 2011 and MP Nos.1 & 1 of 2011 P.Balasubranmaniam ..Petitioner(s) in both WP’s Vs 1. The State of Tamil Nadu, Rep By The Secretary to Government, Commercial Taxes And Religious Endowments Department, Fort St. George, Chennai-9. 2. The Commercial Tax Officer, Chengalput Assessment Circle, Kancheepuram District. 3. The Regional Transport Officer Chingleput Division, Chingleput. ..Respondent(s) in both WP’s Prayer in W.P.No.4431 of 2011: Writ Petition filed under Article 226 of the Constitution of India, praying for a writ of declaration, declaring the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990, as ultra vires Article 14, 19 (1)(g), 301 and 304(a) and (b) of the Constitution of India and being non-compensatory in nature in view of the recent finding rendered by the Division Bench of the Honourable Court in W.P.15960 of 1996 and batch of cases vide order dt.10.7.2007 following the law declared by the Supreme Court of India in the judgement reported in 145 STC 544 and therefore unenfoceable and of no effect in so far as the petitioner herein is concerned and issue such further or other orders. https://www.mhc.tn.gov.in/judis WP Nos. 4431 & 4432 of 2011 __________ Page2 of 4 Prayer in W.P.No.4432 of 2011: Writ Petition filed under Article 226 of the Constitution of India, praying for a writ of declaration, declaring the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990, as ultra vires Article 14, 19 (1)(g), 301 and 304(a) and (b) of the Constitution of India and being non-compensatory in nature in view of the recent finding rendered by the Division Bench of the Honourable Court in W.P.No.15960 of 1996 and batch of cases vide order dt.10.7.2007 following the law declared by the Supreme Court of India in the judgement reported in 145 STC 544 and therefore unenfoceable and of no effect in so far as the petitioner herein is concerned and issue such further or other orders. In both W.P’s For Petitioner(s): M/s.R.Senniappan (Died) For Respondent(s): Mrs.S.Anitha, Special Government Pleader for R1 & R3 Mr.C.Harsha Raj, Special Government Pleader for R2 COMMON ORDER When these matters were listed on 16.10.2025, it was stated that the learned Counsel on record for the petitioner is no more. Therefore, this Court directed the Registry to forthwith intimate the same to the petitioner. Pursuant thereto, the Registry issued notice to the petitioner calling upon him to appear either in person or through his Counsel. However, the said notice was returned with an endorsement ‘deceased’. https://www.mhc.tn.gov.in/judis WP Nos. 4431 & 4432 of 2011 __________ Page3 of 4 2. In view of the above, both the Writ Petitions are dismissed as abated. No costs. Consequently, connected miscellaneous petitions are closed. 21-04-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No vm To: 1. The Secretary to Government, Commercial Taxes And Religious Endowments Department, Fort St. George, Chennai-9. 2. The Commercial Tax Officer, Chengalput Assessment Circle, Kancheepuram District. 3. The Regional Transport Officer Chingleput Division, Chingleput. https://www.mhc.tn.gov.in/judis WP Nos. 4431 & 4432 of 2011 __________ Page4 of 4 KRISHNAN RAMASAMY, J. vm WP Nos. 4431 & 4432 of 2011 21-04-2026 https://www.mhc.tn.gov.in/judis