Penalty clause for non-payment of entry tax leviable only if delay is caused without any reasonable clause

C. Joseph Vijay Vs Assistant Commissioner (ST) (FAC) (Madras High Court)

Held that uncleared legal position of payment of entry tax on imported vehicles was cleared on 29.01.2019. As there was reason for delay in payment of entry tax, penalty clause cannot be invoked if the petitioners have paid/ come forward to pay the tax after 29.01.2019.

Facts-

The writ petition is filed by an individual who purchased a BMW Car by way of import in Se

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