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TMI Blog2024 (7) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the matters on merit is that the petitioners ought to have first approached their jurisdictional High Courts to challenge their respective State enactments. These petitions are disposed off without interfering with the demands being raised by the State Governments while giving liberty to the petitioners to approach the jurisdictional High Courts for their reliefs. It is made clear that we have neither entered into the merits of the matter nor examined the same. - WITH CONMT.PET.(C) No. 1243/2023 in W.P.(C) No. 864/2022 AND WRIT PETITION (C) No. 756/2023 WITH CONMT.PET.(C) No. 1244/2023 in W.P.(C) No. 756/2023 AND WRIT PETITION (C) No. 819/2023 WITH CONMT.PET.(C) No. 1245/2023 in W.P.(C) No. 819/2023 AND WRIT PETITION (C) No. 1033/2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C) No. 822/2023 W.P.(C) No. 855/2023 W.P.(C) No. 898/2023 W.P.(C) No. 865/2023 W.P.(C) No. 879/2023 W.P.(C) No. 872/2023 W.P.(C) No. 894/2023 W.P.(C) No. 955/2023 W.P.(C) No. 892/2023 W.P.(C) No. 891/2023 W.P.(C) No. 953/2023 W.P.(C) No. 949/2023 W.P.(C) No. 950/2023 W.P.(C) No. 923/2023 W.P.(C) No. 956/2023 W.P.(C) No. 969/2023 W.P.(C) No. 935/2023 W.P.(C) No. 988/2023 W.P.(C) No. 947/2023 W.P.(C) No. 981/2023 W.P.(C) No. 992/2023 W.P.(C) No. 957/2023 W.P.(C) No. 964/2023 W.P.(C) No. 993/2023 W.P.(C) No. 29/2024 W.P.(C) No. 28/2024 W.P.(C) No. 38/2024 W.P.(C) No. 1348/2023 W.P.(C) No. 1355/2023 W.P.(C) No. 1396/2023 W.P.(C) No. 1411/2023 W.P.(C) No. 1415/2023 W.P.(C) No. 1408/2023 W.P.(C) No. 1409/2023 W.P.(C) No. 1406/2023 W.P.(C) No. 143 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. Mr. Karuppiah Meyyappan, Adv. Ms. Kanika Kalaiarasan, Adv. Ms. Pariksha, Adv. Mr. Abhisekh Kalaiarasan, Adv. For the Respondent : Mr. Sabarish Subramanian, AOR Mr. Arvind P Datar, Sr. Adv. Mr. Arvind P. Datar, Sr. Adv. Mr. Aravind P. Datar, Sr. Adv. Mr. C Kranthi Kumar, Adv. Mr. C. Kranthi Kumar, Adv. Mr. Vishnu Unnikrishnan, Adv. Mr. Danish Saifi, Adv. Mr. Naman Dwivedi, Adv. Mr. Sarathraj B, Adv. Mr. Jayanth Muth Raj, Sr. Adv. Mr. Nishe Rajen Shonker, AOR Mrs. Anu K Joy, Adv. Mr. Abraham Mathew, Adv. Mr. Alim Anvar, Adv. Mr. Mahfooz Ahsan Nazki, AOR Mr. V. N. Raghupathy, AOR Ms. Mythili S, Adv. Mr. Rajiv Kumar Choudhry , AOR Ms. G. Indira, AOR Mr. P Gandepan, Adv. Ms. Larika Khandalwal, Adv. Mr. Ashwini Kumar, Adv. Ms. D Poornima, Adv. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he vehicles entering the State having already paid the requisite tax/fee under the Rules, 2023. As such, other States also became the respondent-parties and notices were issued to them. 4. The Rules, 2023 superseded the All-India Tourists Vehicles (Authorization/Permit) Rules, 2021. After the coming into of the Rules, 2023, the power of levying/collecting Border Tax/Authorization Fee by the State Governments at various border check posts from vehicles carrying All India Tourists Permit was to be done away with. There were primarily two objects of bringing in the Rules, 2023. Firstly, to make the movement of such tourist vehicles across the country through different States seamless and smooth; and secondly, the revenue to be generated by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Courts under Article 226 of the Constitution rather than approaching this Court under Article 32 of the Constitution. Lastly, and most importantly, it was contended that State Acts/Rules levying such tax has not been put to challenge and therefore, the petitions deserve to be dismissed. 9. Although counsel for the parties have raised their arguments on merits, but we are not inclined to go into the merits of the matter at this stage, as apparently, the fundamental question to be decided would be whether levy and realization of taxes by the respective states is covered by the Act and Rules framed by the respective States under Entries 56 57 of List II of Schedule VII of the Constitution or not. 10. The State enactments, rules and regula ..... X X X X Extracts X X X X X X X X Extracts X X X X
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