https://www.taxtmi.com/caselaws?id=164673 Entry tax could not be assessed and recovered from an importer long after the vehicle was brought into the local area because the Act contained no express provision authorising assessment of a non-filer who had not filed a return. The return obligation under section 7 arose only where tax liability existed, and the statutory scheme provided assessment on returns, best judgment assessment within limitation, and separate reassessment, but not a standalone power to assess a person who never filed a return. In taxing statutes, liability cannot be imposed by implication. The demand and assessment were therefore unsustainable, and the importer was relieved from the impugned tax demand. en-us Tue, 10 Feb 2009 00:00:00 +0530 Tue, 18 Nov 2014 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164673 Entry tax could not be assessed and recovered from an importer long after the vehicle was brought into the local area because the Act contained no express provision authorising assessment of a non-filer who had not filed a return. The return obligation under section 7 arose only where tax liability existed, and the statutory scheme provided assessment on returns, best judgment assessment within limitation, and separate reassessment, but not a standalone power to assess a person who never filed a return. In taxing statutes, liability cannot be imposed by implication. The demand and assessment were therefore unsustainable, and the importer was relieved from the impugned tax demand. Case-Laws VAT and Sales Tax Tue, 10 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164673