2016 (7) TMI 1664

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....Srikanth. For the Respondent : Mr. Manokaran Sundaram, Additional Government Pleader. ORDER Heard Mr. V. Srikanth, learned counsel appearing for the petitioner and Mr. Manokaran Sundaram learned Additional Government Pleader appearing for the respondent. 2. The petitioner being a partnership firm had purchased a Maruti Car on Hire Purchase basis from a company at Pondicherry on 02.07.1....

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.... Further it is contended that the impugned assessment is also barred by limitation. 4. The legal issue involved in this Writ Petition is squarely covered by the decision of the Hon'ble Division Bench in Sri Balakrishna Transport Vs. Commercial Tax Officer, Tambaram I Assessment Circle, Chennai (2010) 28 VST 0356, wherein the identical issue was considered, though in respect of a JCB Vehicle....

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....furnish the return under Section 7, it was not within the powers of the assessing authority to assess the importer long after the import made by him, by making use of the details furnished by such importer consequent to the notice of demand made by the assessing authority." "....The Entry Tax Act provides time-limit for making a best judgment assessments, as well as reassessment. When the....

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.... of the State. Therefore there should be an express provision authorising the assessing authority to collect tax from an importer, who failed to file returns as provided under section 7 of the Entry Tax Act. However there is no such provision which enables the authority to make an assessment for the purpose of recovery of entry tax....." 5. As pointed out by the Hon'ble Division Bench, unle....