Entry Tax Demand Notices Quashed Due to Lack of Assessment Provision, Aligning with Prior Judgment; No Costs Awarded.

The Writ Appeals concerning demand notices for entry tax were allowed, setting aside the Writ Court's order. The court found the demand notices invalid due to the lack of a provision for assessing individuals who had not filed a return, aligning with a prior Division Bench judgment. The impugned demand notices were quashed, and no costs were awarded. The connected miscellaneous petition was closed.

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Issues involved:
The issues involved in the judgment are the challenge to a common order of the Writ Court dated 01.03.2022 in W.P. (MD) Nos. 3796, 3800, and 3787 of 2022 regarding the demand notices for entry tax.

Summary:

The Writ Appeals were filed challenging the common order of the Writ Court pertaining to the Demand Notices dated 30.09.2019, 30.12.2020, and 30.12.2020 demanding entry tax. The issue of payment of entry tax had been previously addressed in a judgment of the Division Bench of the Court in Sri Balakrishna Transport Vs. Commercial Tax Officer, Tambaram I Assessment Circle, Chennai. The Court reiterated the stance taken in the aforementioned judgment, emphasizing that the demand notice was deemed invalid due to the absence of a specific provision for assessing individuals who had not filed a return. Consequently, the Writ Appeals were allowed, the order of the Writ Court was set aside, and the impugned Demand Notices were quashed. No costs were awarded in this matter, and the connected miscellaneous petition was closed.

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