2021 (12) TMI 900

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....icles into Local Areas Act, 1990. Apart from the tax, a penalty of Rs. 2,36,800/- has been demanded from the petitioner. 3. Appearing on behalf of the petitioner, the learned Senior Counsel for the petitioner submits that the petitioner had purchased the "MMV Hydraulic Mobile Crane" from M/s.Balagi Agencies in Pondicherry which was originally registered in the name of the said company / owner on 21.11.1994. The learned Senior Counsel for the petitioner further submits that the year of the manufacture of the vehicle is 1994 and in terms of proviso to Section 3 of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990, the petitioner is exempted from paying the entry tax. It is submitted that 15 months time prescribed under....

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.... 17.09.2021 in Civil Appeal Nos.4862 to 4863 of 2021. 6. Appearing on behalf of the respondent, the learned Government Advocate submits that to claim the benefit of proviso to Section 3 of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990, the vehicle should have been transferred by the petitioner prior to such claim. In this connection, the learned Government Advocate submits that this Writ Petition is liable to be dismissed in the light of the decision of the Division Bench of this Court in T.Chitty Babu Vs. Union of India, rep. by the Secretary, Department of Law and Justice, (2020) 5 MLJ 577. 7. The learned Government Advocate appearing for the respondent also placed reliance on the latest decision of the Hon&#3....

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....ession 'vehicle' as defined in Section 2(i) of the Tamil Nadu Tax on Entry of Motor Vehicles Act, 1990, as per which, 'motor vehicle' means a 'motor vehicle' as defined in Clause (28) of Section 2 of the Motor Vehicles Act, 1988. 10. In Bolani Ores Ltd. Vs. Sate of Orissa, (1974) 2 SCC 777, the Hon'ble Supreme Court held that the words "adapted for use" cannot be larger in their import by including vehicles which are not suitable for use on road. 11. In Rds Projects Limited Vs. Commercial Tax Officer, (2007) VST 574 Mad, the petitioner therein had purchased Volvo Hydraulic Excavator (Model: EC 210BLC) and Volvo Hydraulic Excavator (Model: EC360BLC) against "C" form from M/s. Volvo India Pvt. Ltd. These two mach....

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....oner cannot be accepted on par with Volvo Hydraulic Excavator (Model: EC 210BLC) and Volvo Hydraulic Excavator (Model: EC360BLC) as in the case of Rds Projects Limited Vs. Commercial Tax Officer, (2007) VST 574 Mad. I shall therefore proceed to examine whether the tax can be levied under Section 3(1) of Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990. 14. Section 3(1) of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 is the charging section. It reads as under:- 3. Levy of tax 4. (1) Subject to the provisions of this Act, there shall be levied and collected a tax on the entry of any motor vehicles into any local area for use or sale therein which is liable for registration, or for the assig....

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....lorries, chassis of such vehicles and on all bodies built on chassis and on all trailers of these vehicles. 13 12.5 (from 01.01.2007) 3. All tractors and trailers. 6 4 (from 01.01.2007) 4. Dumpers, loaders, scrappers, crawler's tractor, excavators, bull dozers and wheel dozers (ii) Paver finishers, dragnet, druggets, road rollers, crane lorries including floating cranes, breakdown lorries, road sweeper lorries, spraying lorries, concrete mixerlorries, mobile workshop, mobile radiological units, ambulances, firefighting units including fire floats, drilling rigs mounted on motor vehicles and floating vessels, platform trucks and fork lift trucks 9 12.5 (from 01.01.2007) 13 12.5 (from 01.01.2007) 5. Tankers built on meant for ....