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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.
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