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2016 (7) TMI 1664 - HC - VAT and Sales TaxLevy of Entry Tax - purchase value of the motor vehicle after adding 2% towards insurance and other incidental charges - Jurisdiction - whether entry tax cannot be charged at the time of sale of the vehicle and it is not within the power of the assessing authority to assess the importer long after import has been made? - time limitation - HELD THAT:- The legal issue involved in this Writ Petition is squarely covered by the decision of the Hon'ble Division Bench in SRI BALAKRISHNA TRANSPORT VERSUS COMMERCIAL TAX OFFICER, TAMBARAM I ASSESSMENT CIRCLE, CHENNAI [2009 (2) TMI 787 - MADRAS HIGH COURT], wherein the identical issue was considered, though in respect of a JCB Vehicle, however, that does not in any manner, affect the application of judgment in the present proceedings. It was held in the case that The Entry Tax Act provides time-limit for making a best judgment assessments, as well as reassessment. When there is no specific provision in the Entry Tax Act for assessing a person who fails to furnish returns, the respondent was not entitled to make an assessment after a considerable point of time. 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. As pointed out by the Hon'ble Division Bench, unless there is a express provision, authorising the assessing officer to collect tax from the importer, who failed to file returns, as provided under Section 7 of the Entry Tax Act, the respondent would have no jurisdiction to make assessment for the purpose of recovery of entry tax. The Impugned order is held to be without jurisdiction - Petition allowed.
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