Entry tax limitation challenge failed, but reassessment was ordered to verify prior tax payment in Rajasthan.

Where a prescribed return was not filed under the Entry Tax Act, the limitation in section 8(5) was treated as not operating in the manner claimed for quashing the assessment. The challenge based only on delay therefore failed, but the assessee's assertion that the vehicles were purchased in Rajasthan and tax had already been paid there required factual examination. The assessment order was not set aside; instead, the matter was remanded to the assessing authority to consider the documents, verify the tax-payment claim, and decide the liability afresh in accordance with law.

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Issues: Whether the assessment order and demand under the Entry Tax Act were liable to be quashed as time-barred and unconstitutional, and whether the matter should instead be remanded for reconsideration of the petitioner's claim regarding tax paid in Rajasthan and the relevant record.

Analysis: The petitioners had not filed the return contemplated under the Entry Tax Act. In that situation, the statutory limitation under section 8(5) was held not to apply in the manner suggested by the petitioners, and the challenge based solely on delay could not succeed in view of the earlier decision relied upon. At the same time, the record showed a long lapse of time and the petitioner's assertion that the vehicles had been purchased in Rajasthan on payment of tax there required examination on the merits. The Court therefore declined to quash the assessment order at this stage and directed the assessing authority to consider the documents and decide the issue afresh in accordance with law.

Conclusion: The limitation challenge failed, but the assessment matter was remanded for fresh decision after considering the petitioner's claim of tax payment in Rajasthan.

Final Conclusion: The petition was disposed of by sending the matter back to the assessing authority for reconsideration on the factual and tax-liability issues, without setting aside the impugned assessment order.

Ratio Decidendi: Where the assessee has not filed the prescribed return under the Entry Tax Act, the statutory time-limit for assessment under section 8(5) does not operate in the same manner, but the assessing authority may still be required to examine substantive liability on remand.

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