9911796707
TMI Blog2007 (8) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of the Tamil Nadu General Sales Tax Act, 1959 and the Central Sales Tax Act, 1956. The petitioner imports two wheelers from outside State into the State of Tamil Nadu and sell them locally and they are liable to pay tax under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 (hereinafter termed as, "the Entry Tax Act"). For the assessment year 2001-02, they had reported a total and taxable turnover of Rs. 80,81,381, vide monthly returns filed under the Entry Tax Act. However, the respondent has opined that the petitioner has reported the turnover from April 2001 to August 2001 corresponding to the import of the vehicles from other States and no returns were filed for the subsequent months. On verification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to levy further penalty under section 15(2) of the Act. Being aggrieved by the order, the petitioner has filed the present writ petition for the relief as stated above. By referring to section 8(3), 8(4) and 8(5) of the Entry Tax Act, Mrs. Hemalatha, learned counsel for the petitioner submitted that the order of assessment should be passed within three years from the last date prescribed for filing of returns for the particular period and in the instant case, the last date for filing of the returns for the assessment year 2001-02, was April 20, 2002 and that by computing the period of limitation, the assessment order should have been passed on or before April 20, 2005. She further submitted that since the impugned order of assessment is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the notice, or as soon as may be, thereafter, the assessing authority shall, after considering all the evidences which may be produced, assess the amount of tax due from the person. Section 8(4): If a person fails to comply with the requirements of any notice issued under sub-section (3), the assessing authority shall determine the purchase value of the motor vehicle under the proviso to clause (k) of section 2 to the best of his judgment and assess the amount of tax due from him. Section 8(5): No order of assessment under sub-section (3) or (4) shall be made after the expiry of three years from the last date prescribed for filing of returns of the particular period. If for any reasons such order is not made within the period aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30, 2007, after three years from the date of issue of notice. It is explicit under section 8(5) that no order of assessment under sub-section (3) or (4) shall be made after the expiry of three years from the last date prescribed for filing of returns of the particular period. Section 8(5) further reads that if for any reasons, the assessment order was not made within the period aforesaid, then the return so filed shall be deemed to have been accepted as correct and complete for assessing the tax due from such person. The impugned order of assessment is clearly hit by section 8(5) of the Entry Tax Act and it is time-barred. Therefore, the respondent has no jurisdiction to pass the impugned order. The impugned order is set aside, in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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