2015 (4) TMI 493

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....ORDER The above writ petition has been filed challenging the impugned order dated 14.1.2015. 2. According to the petitioner, the respondent has no jurisdiction to levy Entry Tax under the Tamil Nau Tax on Entry of Motor Vehicles into Local Areas Act, 1990 on the purchase of Excavator. According to him, a show cause notice dated 12.12.2014 was issued to the petitioner calling for explanation.....

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....his objections as against the notice issued by the respondent inspite of granting sufficient time. The respondent has passed the impugned order only after the expiry of time granted to the petitioner to furnish reply. However, the respondent failed to give an opportunity of personal hearing to the petitioner. Only on the said ground, I am inclined to set aside the impugned order. 6. Accordingly....

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.... directed to pay 10% of the entry tax levy demanded by the respondent, without prejudice to his right, within a period of three weeks from the date of receipt of a copy of this order. The petitioner is at liberty to raise all the contentions raised in this writ petition before the authority concerned.         7. It is made clear that if the petitioner fails to....