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2020 (8) TMI 290 - HC - VAT and Sales TaxLevy of Luxury Tax - houseboat at Kottayam taken on lease and is registered - time limitation - tax had been paid for the houseboat at Kottayam - HELD THAT:- It is to be noted that permission to pay tax as per Exhibit P2 was issued on 1.6.2011 and Exhibit P1 lease agreement is dated 6.6.2011. Since a doubt had arisen as to whether the houseboat registered in the name of the petitioner's husband at Kottayam and the houseboat of the petitioner, which is the subject matter of proceedings under Exhibit P3 are different, the learned counsel for the petitioner was required to produce evidence that the very same houseboat was registered at Kottayam - the contention is liable to be rejected, since Exhibit P1 can only be a self serving document, created with the intention of misleading the authorities and this Court. Time Limitation - HELD THAT:- As rightly contended by the learned Senior Government Pleader, the bar of limitation would apply only if the petitioner is an assessee registered in accordance with the provisions of the Act. Having clandestinely operated the houseboat without registration to avoid payment of tax, the petitioner cannot wriggle out of the tax liability by raising the plea of limitation. The conduct of the petitioner in having attempted to mislead this Court on the strength of Exhibit P1 agreement is deprecated in the strongest terms. The petitioner is absolved from payment of cost only because of the forthright submissions made by the learned counsel for the petitioner - Petition dismissed.
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