2019 (7) TMI 1749

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....spondent : Mr.A.Thiyagarajan Government Advocate ORDER The petitioner challenges order dated 30.10.2015 passed in terms of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 [in short 'Entry Tax Act'] for the period 2014-15. The petitioner is a dealer in motorcycles. Admittedly, no returns of entry tax have been filed by it. The assessing authority, based on the mon....

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....liable to be paid in terms of Section 4 of the Entry Tax Act. That is so. However, the petitioner has not filed his objections to the assessment proposal when it could have raised the question of set off. 4. Be that as it may, the assessing authority has also granted no opportunity of personal hearing. Balancing the interests of justice, I am thus inclined to remand the matter and set aside the i....