Assessment after three years is time barred even if return not filed under Entry Tax Act

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...