Entry tax exemption review cannot demand extraneous family or financial particulars beyond statutory registration requirements.

Exemption from entry tax under Section 3(1) depends on the vehicle's registration, the period of registration, and its use; the authority cannot insist on family card details, bank account particulars, employment certificates, school records, or house particulars where the registration certificate already contains the relevant address information. In the absence of any allegation that the registered address was bogus or fraudulent, an enquiry extending beyond the statutory requirements was outside the scope of Section 3(1). The impugned orders were unsustainable and were set aside, and the authority was directed to verify the original registration certificates and decide the matter afresh.

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Issues: Whether the authority could insist upon personal and family particulars beyond the registration certificate and other statutory requirements while deciding exemption from entry tax under Section 3(1) of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Area Act, 1990.

Analysis: The exemption question turned on the vehicle's registration, the period of registration, and its use. The registration certificate already contained the address particulars, and there was no basis in the statutory provision for demanding family card details, bank account particulars, employment certificate, school records, or house particulars. The enquiry demanded by the authority was outside the scope of Section 3(1) and was not supported by any allegation that the registered address was bogus or fraudulent.

Conclusion: The impugned orders were unsustainable and were set aside. The petitioners were directed to produce the original registration certificates before the authority, which was to verify them and decide the matter afresh.

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