2022 (11) TMI 996

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.... is a Timber merchant and for the purposes of its business, it had purchased an Escorts Mobile Crane for Rs.10,43,536/- from M/s.Escort Construction Equipments Ltd., on 26.02.2001. The appellant had also challenged the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990. The challenge failed. Simultaneously, the appellant/petitioner launched the present proceedings seeking to quash the demand notice. The Writ Court had dismissed the writ petition on the ground of availability of alternative remedy. Hence, this writ appeal. 3. We have heard Mr. R.D.Ganesan, learned counsel appearing for the appellant/petitioner and Mr.V.Nirmal Kumar, learned Government Advocate appearing for the respondent. 4. Mr.R.D.Gane....

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..... We have considered the submissions of the counsel on either side. 7. We do not think it will be proper for us now to relegate the appellant to the alternative remedy available under the Act. No doubt, the Writ Court had dismissed the writ petition directing the appellant/petitioner to avail the alternative remedy, but this writ appeal has been entertained by this Court and it has been pending for nearly 15 years. Hence, we do not think we will be justified in relegating the appellant/petitioner to the alternative remedy under the Act. The Division Bench in Sri Balakrishna Transport's case (referred to supra) had held that there is no provision in the Entry Tax Act, for assessing a person who fails to furnish a return under Section 7 ....

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....It is trite that in case the words used in a taxation statute are plain and unambiguous they have to be interpreted in such a manner so as to give full effect to the wording of the statute. It is not permissible for including something in a taxing statute so as to give it a different meaning. In the absence of a provision enabling the tax collector to levy tax, it would be impermissible to levy tax, even if equity is in favour of the State. Therefore there should be an express provision authorizing the assessing authority to collect tax from an importer, who failed to file returns as provided under section 7 of the Act. However, there is no such provision which enables the authority to make an assessment for the purpose of recovery of entry....