https://www.taxtmi.com/caselaws?id=310877 Penalty under section 15 of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 could not be sustained because the assessee was not given a notice proposing penalty or an effective opportunity of hearing before its imposition. The notice issued concerned only tax liability, and the statutory requirement of hearing under section 15(1) was not complied with. The Court also noted that the assessee had treated the excavator as not requiring registration at the relevant time, and later clarification of the legal position negatived any deliberate intention to evade tax. The penalty was quashed, but the underlying tax liability was left undisturbed. en-us Tue, 30 Sep 2003 00:00:00 +0530 Thu, 23 Nov 2023 12:22:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310877 Penalty under section 15 of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 could not be sustained because the assessee was not given a notice proposing penalty or an effective opportunity of hearing before its imposition. The notice issued concerned only tax liability, and the statutory requirement of hearing under section 15(1) was not complied with. The Court also noted that the assessee had treated the excavator as not requiring registration at the relevant time, and later clarification of the legal position negatived any deliberate intention to evade tax. The penalty was quashed, but the underlying tax liability was left undisturbed. Case-Laws VAT and Sales Tax Tue, 30 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310877