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TMI Blog2021 (8) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... to consider the circumstances and conduct of the petitioner and pass appropriate orders in order to avoid such unwarranted circumstances as well as to avoid unnecessary multiplicity of litigations in future. Thus, this Court though fit to pass orders, making the citizen aware, for the benefit of the public at large and to remind that the citizen are bound to respect the fundamental duties enunciated under the Constitution of India. The petitioner is directed to pay the balance arrears of Entry Tax of ₹ 30,30,757.00, as demanded by the respondents, within a period of 48 hours - Petition dismissed. - WP No.33800 of 2015 - - - Dated:- 5-8-2021 - HON'BLE MR. JUSTICE S.M. SUBRAMANIAM For Petitioner: Mr. S. Vijayan For Respondents: Mr. V. Veluchamy Government Advocate ORDER The writ on hand is filed to issue a mandamus forbearing the respondents and their subordinates from demanding or collecting Entry Tax in respect of the petitioner's Imported ROLLS ROYCE GHOST FK42 RHD, Diamond Colour vide bearing Chassis No. SCA664S0XFUH18471, Engine No.90311169 for the purpose of assignment of new registration mark by the 3rd respondent. Facts of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... injunction forbearing the respondents from demanding Entry Tax by the State. By virtue of interim orders passed in the writ petitions, they have registered the vehicle and plying the same using the roads within the State of Tamil Nadu. However, the Entry Taxes are not paid so far and thus, the relevance and importance are to be considered by this Court. 7. Large number of writ petitions are filed. Some of the writ petitions were disposed of and other writ petitions are kept pending on various reasons, including the reason that the said cases are not listed by the High Court. 8. Undoubtedly, the State suffers huge revenue loss for many number of years, as these tax dues are not collected on account of the interim orders granted and due to pendency of the writ petitions. 9. Every citizen of this great nation has a right to seek constitutional remedy. But if any litigation is instituted, then the responsibility lies that the matter is to be pursued and in the event of finality of the disputed issues, actions are to be taken even on pending cases. It is not as if a litigant can file a case and leave as it is and avoid payment of taxes, even after finality in respect of disput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Petition and set forth (a) facts leading to the filing of the Petition, (b) facts giving jurisdiction to the High Court to entertain the Petition, (c) the grounds, in case of a Writ Petition and (d) the interim relief, final relief. (3) The interim relief and final relief, as far as possible, shall be in the penultimate and the last paragraphs respectively of the common affidavit. (4) The affidavit shall be drawn up in the first person and be divided into paragraphs numbered consecutively. (5) The deponent of an affidavit shall be identified clearly with full name, parent s/spouse s name, age, profession or trade and the official or the residential address. (6) The affidavit shall clearly mention whether the statements made therein are based on personal knowledge, information or belief. Where a statement is based on oral information, the affidavit shall disclose the source of such information and where the information is based on records, the affidavit shall give sufficient particulars of such records. 13. In the present writ petition, the petitioner has not shown his identity by mentioning his profession and other connected detail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a case and a point which is not necessary for the determination of the case. But in both cases points must arise for the determination of the tribunal. Two questions may arise before a Court for its determination. The Court may determine both although only one of them may be necessary for the ultimate decision of the case. The question which was necessary for the determination of the case would be the ratio decidendi; the opinion of the tribunal on the question which was not necessary to decide the case would be only an obiter dictum. Mr. Palkhivala's contention is that an obiter dictum is any definite opinion expressed by the higher tribunal whether the point arose before it or not. Mr. Palkhivala has attempted to make a distinction between an opinion and a definite opinion. He says that, if the higher Court says that a certain view may be possible, then it is not a definite expression of opinion, but if the tribunal definitely expresses its opinion, and not merely tentatively, then it is unnecessary for us to consider whether any points arose for determination before the higher authority, and the mere expression of opinion itself, provided it is definite, would become an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticle 141 of the Constitution unequivocally indicates that the law declared by the Supreme Court shall be binding on all Courts within the territory of India. The aforesaid Article empowers the Supreme Court to declare the law. It is, therefore, an essential function of the Court to interpret a legislation. The statements of the Court on matters other than law like facts may have no binding force as the facts of two cases may not be similar. But what is binding is the ratio of the decision and not any finding of facts. It is the principle found out upon a reading of a judgment as a whole, in the light of the questions before the Court that forms the ratio and not any particular word or sentence. To determine whether a decision has 'declared law' it cannot be said to be a law when a point is disposed of on concession and what is binding is the principle underlying a decision. A judgment of the Court has to be read in the context of questions which arose for consideration in the case in which the judgment was delivered. An 'obiter dictum' as distinguished from a ratio decidendi is an observation by Court on a legal question suggested in a case before it but not arisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ective activity so that the nation constantly rises to higher levels of endeavour and achievement. The fundamental duty casted upon to every citizen under the above clause as well as in other clauses in the Article would provide that in every walk of life, the duties are to be reminded. (iii). The recent trend is to claim right alone and forget duties. Such a mindset can never be encouraged. It is the duty of the Constitutional Courts to remind the citizens about their fundamental duties enunciated under the Constitution. When the rights and duties go together, Nation will flourish and reach the point of excellence in all spheres of individuals and the value of the rich heritage of our composite culture will be protected. (iv). The petitioner may raise a ground that claiming exemption from payment of tax is his right. Undoubtedly, every citizen is entitled to claim his right, if he is of an opinion that his right is infringed. However, while dealing with the rights of the citizen, the Constitutional Courts are bound to remind the duties of the citizen under the Constitution to protect the Constitutional values and in the interest of the public at large. When the duties a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the High Court. (vii). The vision of the High Court towards the citizen in general are neutral and equal. Achievement of the Constitutional goal to reach the vibrant democracy must be the vision of the High Court. We the people of India, resolved and adopted the Constitution. Thus, the visions expressed and implied are to be glorified for the purpose of reaching the Constitutional goals. The perception of equality enunciated in the Constitution includes the equal economic status and for the upliftment of the poor and downtrodden. 21. In view of the above principles, this Court is of the considered view that it is the constitutional duty of the High Court to contribute for the development of the constitutional principles as the Indian Constitution is not a mere law but a visionary document. The 'Obiter dicta' offered in various judgments become law for the purpose of development and to make the constitutional rights more vibrant to reach the constitutional goals. Therefore, the petitioner cannot say that his case is to be dismissed in a simple manner, by way of allowing the withdrawal of the writ petition, or by dismissing on the ground that the issues have already ..... X X X X Extracts X X X X X X X X Extracts X X X X
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