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2023 (4) TMI 1264 - HC - VAT and Sales TaxLevy of Entry Tax - HELD THAT:- The issue relating to the payment of entry tax is no longer res-integra. It is covered by a judgment of the Division Bench of this Court in SRI BALAKRISHNA TRANSPORT VERSUS COMMERCIAL TAX OFFICER, TAMBARAM I ASSESSMENT CIRCLE, CHENNAI [2009 (2) TMI 787 - MADRAS HIGH COURT] where it was 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. In view of such settled position of law, where this Court held that the demand notice is not valid, since there is no specific provision for assessment of a person, who has not filed return, these Writ Appeals stand allowed.
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