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2021 (8) TMI 913 - HC - Indian LawsValidity of revision of Assessment Orders - Levy of Entry Tax - Section 8/9 of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 - violation of principles of natural justice - HELD THAT - In the impugned orders, the respondent have recorded the fact that the State has filed a Special Leave Petition before the Hon'ble Apex Court. Hence, the judgment of this Hon'ble High Court rendered in the cited cases, the proposal for levy of entry tax is kept pending till the outcome of the Special Leave Petition. However, the said Special Leave Petitions were converted as Civil Appeals and the Hon'ble Apex Court dismissed all the Civil Appeals on 30.03.2017 and Review filed was also dismissed in the case of ASSISTANT COMMISSIONER (CT) CHENNAI ANR. VERSUS THE KHIVARAJ MOTORS LTD. 2018 (9) TMI 2043 - SC ORDER . The matters are to be remanded back to the respondent for reconsideration in the light of the orders passed by the Hon'ble Apex Court and by providing an opportunity to the Writ Petitioner to defend their cases - petition allowed by way of remand.
Issues:
Challenge to Revision of Assessment Orders under Section 8/9 of Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 based on violation of principles of natural justice and lack of opportunity for personal hearing and submission of relevant documents. Impact of pending Special Leave Petition filed by State against a previous judgment and subsequent dismissal by Hon'ble Apex Court on the present case. Analysis: The petitioner, a motor vehicle dealer in Tamil Nadu with a manufacturing facility in Maharashtra, challenged the Revision of Assessment Orders passed by the respondent under Section 8/9 of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 in the present Writ Petitions. The petitioner contended that the impugned orders were issued without providing an opportunity for personal hearing or submission of relevant documents and judgments, violating the principles of natural justice. The petitioner's counsel argued that at the time of passing the impugned orders, a Special Leave Petition filed by the State against a previous judgment of the High Court was pending. However, during the pendency of the present Writ Petitions, the Special Leave Petition was dismissed by the Hon'ble Apex Court along with the Review filed subsequently. This development entitled the petitioner to relief, and the merits of the case needed reconsideration. The Court noted that the respondent had acknowledged the State's Special Leave Petition before the Hon'ble Apex Court in the impugned orders. The Court observed that the proposal for levy of entry tax was kept pending till the outcome of the Special Leave Petition, which was later dismissed by the Hon'ble Apex Court along with the Review. Consequently, the Court decided to remand the matters back to the respondent for reconsideration in light of the Apex Court's orders and to provide the petitioner with an opportunity to defend their case. Therefore, the impugned orders were quashed, and the matters were remanded back to the respondent for fresh consideration. The Court directed that the issues be decided on merits and in accordance with the law by affording the petitioner an opportunity for personal hearing if any representation is made. The Court instructed the respondent to pass orders expeditiously after providing the necessary opportunity to the petitioner. As a result of these directions, all the Writ Petitions were allowed with no order as to costs, and the connected Miscellaneous Petitions were closed.
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