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2021 (10) TMI 1421 - HC - VAT and Sales TaxTime limitation for filing returns - Constitutional Validity of order passed by the Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001 - violation of of Article 304(A) of the Constitution of India - HELD THAT:- Since direct decisions under the Entry Tax Act clearly provide for the filing of the return with a reasonable time period and in absence thereof, the contention has been raised that the initiation of any proceedings is barred by the law of limitation. The notice, in the matter on hand, has been issued in the matter on hand, as can be noticed from the chronology of events, after 13 years of the entry of the concerned vehicles into the State of Gujarat. Purchase had been made in the year 2006-07 when the trucks were taxable at the rate of 12.5 % under the Rajasthan VAT Act. All seven trucks were bought in the year 20007-08 and one truck was bought in the year 2008-09. Although no time has been sought for adducing the evidence, according to learned advocate Mr. Uchit Sheth, such a request was made to the authority concerned and it would take a while for the petitioner to produce an old record of the tax paid at Rajasthan, which was at the rate of 12.5% and, therefore also, there is no substantive reason to pay the tax so far as the petitioner is concerned. Without entering into the merits and without quashing the notice on the ground of limitation in wake of the decision of MH KHANUSIYA VERSUS STATE OF GUJARAT & 1 [2018 (8) TMI 70 - GUJARAT HIGH COURT], the matter is being remanded back to the Assessing Officer. Learned AGP has no input from the department on the factum of payment of tax at the rate of 12.5% at the relevant point of time in the State of Rajasthan. However, the tax liability under the VAT Act is at par with Gujarat, as non-filing of the return would permit the respondent authority to initiate proceedings of issuance of notice, payment of tax at Rajasthan shall need consideration at the end of respondent. Petition disposed off by way of remand.
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