Actor Dhanush Asked To Pay Over 30 Lakhs Within 48hours For Seeking Entry Tax Exemption On Rolls Royce By Madras HC

BACKGROUND OF THE CASE

• A writ petition was filed by actor Dhanush in 2015, relating to the payment of Entry Tax on a Rolls Royce Ghost car imported from the United Kingdom.
• On Thursday, he requested the Court's leave and decided to withdraw the writ petition of 2015 and informed the Court that he was willing to pay the remaining tax, due either on August 6 or on August 9.
• He also informed the Court that since the passing of the interim order in 2015, he had already paid 50 percent of the Entry Tax.

OBSERVATIONS OF THE COURT

• Justice SM Subramaniam, hearing the case, rejected the actor's request for withdrawal of the petition and directed him to pay the remaining Entry Tax within 48 hours.
• The Court observed that State is facing a huge loss of revenue due to the recurrent practice of rich affluent and reputed persons importing vehicles from foreign countries and subsequently refusing to pay the concerned Entry Tax, despite plying the vehicles on the roads of Tamil Nadu.
• The Court further noted that this practice, along with the pendency of huge number of writ petitions, due to the non-cooperation of the litigants in relation to the non-payment of Entry Tax, is affecting the public interest.

MATTERS TAKEN INTO CONSIDERATION

• The Court noted that in the given petition, the actor had suppressed his identity, which results in suppression of facts.
• The Court remarked that Article 226 of the Constitution of India and the Madras High Court Writ Rules, 2021 give the rules and manner in which the affidavits must be filed in a writ petition, including the personal information of the petitioner, such as name, residence etc.
• The Court took into account that the actor had hidden his profession and other details and remarked that just to avoid unnecessary ligations before the courts; the citizens should not overlook their Fundamental Duties.

OBITER DICTUM

• The Court observed that being the custodian of the Constitution, the High Court and Supreme Court were given the duty to develop constitutional principles.
• Further, it stressed upon the importance of obiter dicta in judgement and reminded the citizens that their duties of constitutional principles, under no circumstances, can be undermined.
• Lately obiter dicta is becoming the law of this great nation and contributing to the development of our Indian democracy.

COURT’S DIRECTION

While disposing the petition, the Court gave the following directions.

• The request for relief in the writ petition was rejected.
• The Petitioner was to pay Rs. 30,30,757.00 for Entry Tax within 48 hours.
• The Registry of the High Court of Madras must ensure that the affidavits filed related to the writ petitions are looked upon and they must comply with the requirements as given under the Madras High Court Writ Rules, 2021.

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