Case Law Details
Indian Ocean Sands Company (P) Limited Vs Assistant Commissioner (ST) (Madras High Court)
Madras High Court held that assessment after expiry of three years is barred by limitation as per section 8 of the Tamil Nadu Tax Entry of Motor Vehicles into Local Areas Act, 1990 (Entry Tax Act) even if return is not filed u/s 7.
Facts- The Writ Petition is filed to quash the order dated 21.07.2022 as it is barred by limitation under Section 8(5) of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act 1990 and hence it is unlawful and without jurisdiction.
The writ petitioner is a company had purchased imported Audi Car from Bangalore. Based on the verification of records the respondent had earlier passed order dated 24.12.2019 levying entry Tax of Rs.2,80,370/- as per the proposals made out vide notice dated 19.08.2019 for the assessment year 2007-08, on the purchase of imported Audi car for the total value of Rs.22,42,960/-. The penalty of Rs.4,20,555/- was imposed u/s. 15 of the Tamil Nadu Tax on Entry of Motor Vehicles Act, 1990, without any show cause notice for penalty u/s. 15 of the Act.
Considering the reply, the respondent had passed an order dated 05.10.2021, thereby dropped the levy of penalty based on judgments cited, but sustaining the levy of Entry Tax of Rs. 2,80,370/-. In the meantime, third pre-revision-cum-personal hearing notice dated 21.12.2021 had been served on the petitioner proposing to re-impose the penalty which had been already dropped vide order dated 05.10.2021.
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