https://www.taxtmi.com/caselaws?id=163155 An assessment under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act was held time-barred where it was made after the three-year period prescribed for assessments under section 8(5), with the return treated as accepted once that period expired without a valid order. For penalty under section 15(2) for belated payment, the text states that disclosure of relevant dates and an opportunity to object and be heard are required before imposition; absent fresh notice and hearing, the penalty component could not be finally sustained and was directed to be reconsidered in accordance with law. en-us Mon, 13 Aug 2007 00:00:00 +0530 Tue, 30 Dec 2014 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163155 An assessment under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act was held time-barred where it was made after the three-year period prescribed for assessments under section 8(5), with the return treated as accepted once that period expired without a valid order. For penalty under section 15(2) for belated payment, the text states that disclosure of relevant dates and an opportunity to object and be heard are required before imposition; absent fresh notice and hearing, the penalty component could not be finally sustained and was directed to be reconsidered in accordance with law. Case-Laws VAT and Sales Tax Mon, 13 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163155