TaxTMI 
TaxTMI 
2024 (6) TMI 292
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....assed under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 (hereinafter referred to as the "Entry Tax Act") was found to be without jurisdiction and thus set-aside. 3. The respondent had effected purchase of JCB vehicle from JCB India Limited, Pune. They had not filed any return nor paid any taxes under the Entry Tax Act. A notice dated 08.01.2016 was issued on the premise that the entry of the JCB vehicle purchased from Pune into Tamil Nadu would attract the levy of Entry Tax in terms of Section 3(1) read with Section 4(2) of the Entry Tax Act. The respondent submitted its reply vide letter dated 02.03.2016 inter alia stating that the JCB vehicle which was imported from Pune into Tamil Nadu is used for loading pu....
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....rder of the learned Judge. 5. Before proceeding further, it may be useful to extract the relevant portions of the order impugned herein, which reads as under: "4. At this stage, it would be useful to refer to the operative portion of the order, which reads thus: "....Though Section 7 requires every person liable to pay tax under the Entry Tax Act to file a return to the designated authority, there is no specific provision in the Entry Tax Act for assessing a person, who has failed to furnish the return. Section 8 of the Act provides for assessment on the basis of the return furnished by a person liable to pay tax and the related proceedings for passing the assessment order on best judgment basis. When the Act does not make a specific p....
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.... the authority to make an assessment for the purpose of recovery of entry tax...." 6. The Revenue had challenged the above order of the learned Judge inter alia on the following grounds viz., a. The judgment of the Division Bench in Sri Balakrishna and the order in Vishnu Enterprises are inapplicable to the facts of the present case. b. The respondent is liable for Entry Tax on the import of JCB from Pune and thus, ought to have filed its monthly returns in Form I, however, the monthly returns were not filed in violation of the provisions of the Entry Tax Act. c. Pre-assessment notices were issued and final orders were passed on the basis of extract received from the interstate Investigation Cell of Commercial Taxes Department as the....