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2023 (11) TMI 882 - HC - VAT and Sales TaxMaintainability of petition - barred by limitation under Section 8(5) of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act 1990 or not - HELD THAT:- The Hon’ble Court in M/S. SRI BALAKRISHNA TRANSPORT VERSUS THE COMMERCIAL TAX OFFICER, TAMBARAM I ASSESSMENT CIRCLE, CHENNAI. [2003 (9) TMI 827 - MADRAS HIGH COURT] has held that when express provision is not there then the authority is not having power to impose. Infact in other taxing statues like Income Tax Act there are provisions to take action if the assessee has not filed any return. The income tax authorities are empowered to take action, impose interest and to impose penalty, if returns are not filed. Such provisions are not available in the Entry Tax Act. The Act is silent in case if return not filed. The Act is not empowering the authorities to take action for not filing returns. This Court is of the considered opinion that the Balakrishna’s case has more precedential value. This Court is of the considered opinion that the three years limitation is applicable, even if return is not filed. This Court is of the considered opinion that the impugned order is liable to be quashed and accordingly quashed - the writ petition is allowed.
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