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2009 (2) TMI 787 - MADRAS HIGH COURTEntry tax as per the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 challenged - Held that:- Since there is no provision in the Entry Tax Act for assessing a person who failed to furnish the return under section 7 of the Act, the only course open to the assessing authority was to levy penalty not exceeding twice the amount of tax due as provided under section 15(1) of the Act. However in the present case, the levy of penalty has already been set aside by the learned single judge on the ground that there was no requirement to file a return or to pay entry tax on the motor vehicle into the local area as on the date on which the vehicle was imported by the appellant. No appeal has been preferred by the respondent against the order setting aside the imposition of penalty by the learned single judge and as such, the said order has become final. In such circumstances, we are of the considered view that it is not permissible for the respondent to collect penalty also in the present case. In the result, the writ appeal is allowed and the direction of the learned single judge for payment of entry tax is set aside.
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