Limitation for entry tax assessment applies when a personal vehicle purchaser is treated as a casual trader under sales tax law.

Section 7 of the Rajasthan Tax on Entry of Motor Vehicle Into Local Area Act, 1988 made the Rajasthan Sales Tax Act, 1954 applicable to assessment and recovery matters. On the admitted facts, an individual buying a vehicle for personal use was treated as a casual trader under Section 2(ccc) of the Rajasthan Sales Tax Act, 1954, so the assessment had to comply with the time limit under Section 10B and, where no report was filed, be completed within two years from the transaction date. The assessment was made beyond that period and was therefore barred by limitation; the concurrent findings below were left undisturbed.

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Issues: Whether the assessment of entry tax on the vehicle was barred by limitation and whether the assessee fell within the category of a casual trader so that the time limit under the Rajasthan Sales Tax Act, 1954 applied.

Analysis: Section 7 of the Rajasthan Tax on Entry of Motor Vehicle Into Local Area Act, 1988 made the provisions of the Rajasthan Sales Tax Act, 1954 applicable for assessment, recovery, interest, penalty and allied matters. On the admitted facts, the assessee was an individual purchasing the vehicle for personal use and was not carrying on business, bringing the case within the concept of a casual trader under Section 2(ccc) of the Rajasthan Sales Tax Act, 1954. Once that position applied, Section 10B governed the assessment time limit, and in cases falling under Section 10A the assessment had to be completed within two years from the date of the transaction where no report was filed. The assessment order was made beyond that period, and the lower authorities had concurrently held it to be time-barred.

Conclusion: The assessment was rightly held to be beyond limitation and the revision failed.

Final Conclusion: No interference was warranted with the concurrent orders below, and the challenge to the assessment was rejected as barred by time.

Ratio Decidendi: Where the parent entry-tax statute incorporates the Rajasthan Sales Tax Act, 1954 for assessment matters, a purchaser who is not carrying on business may be treated as a casual trader, and the assessment must then conform to the statutory time limit applicable to such cases.

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