TMI Blog2014 (7) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... lization. Applying section 3(3) of the Act to the facts of the case though the petitioner being the owner of the dumpers may satisfy the definition of "importer" yet for the purpose of section 3(3) of the Act, the liability to pay tax arises on the entry of the dumpers into the State and the liability gets fastened on the person who brings the same for use or sale into the State. In this case, the customer of the petitioner, M/s. VPR Mining Infrastructure Private Limited, was also satisfied the definition of "importer" inasmuch as the customer is the one which having taken the delivery of the dumpers in Chennai has caused the vehicles to movie to the local area of the State for the purpose of use in its works and thus became liable to pay the tax. Decided in favour of assessee. - Writ Petition No. 10383,12882 of 2013 - - - Dated:- 23-8-2013 - ROHINI G. AND CHALLA KODANDA RAM, JJ. For the Respondent : P. Balaji Varma, Special Standing Counsel for CT, For the Appellant : S.R. Ashok, Senior Counsel for Vinod Kumar Tadakamalla. ORDER:- The order of the court was made by CHALLA KODANDA RAM J.- The petitioner is a company registered under the Companies Act inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in section 2(1)(g) of the Act and in the circumstances the petitioner would be liable to be assessed and pay the tax under the Act. The contention with regard to limitation was also rejected stating that the provisions of limitation would apply only to the importer/dealers who had complied with section 7(1) of the Act read with rule 3 of the Andhra Pradesh Tax on Entry of Motor Vehicles Into Local Areas Rules, 1996 (for short, the Rules ) and the same is not applicable to the petitioner as the petitioner defaulted in filing the returns under the Act. 4. Heard Sri S.R. Ashok, learned Senior Counsel assisted by Sri T. Vinod Kumar, appearing on behalf of the petitioner and Sri P. Balaji Varma, learned Special Government Pleader for the respondent. Section 3(1) of the Act specifies the taxing and section 3(3) and 3(4) of the Act specifies the persons from whom the tax is to be collected. 5. For the purpose of resolving the issue, it may be necessary to refer to certain provisions of the Act so far as they are relevant. S. 2(1)(g) 'Importer' means a person who brings a motor vehicle into a local area from any place outside the State for use or sale therein or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd on a date and at a place specified therein, and produce or cause to be produced, all evidence on which the said person relies in support of his return or to produce such evidence as specified in the notice and on the date specified in the notice, and as soon as may be, thereafter, the assessing authority shall after considering all the evidence which may be produced, assess the amount of tax due from the person. (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 (n) of section 2 to the best of his judgment and assess the amount of tax due from him and may direct the importer to pay in addition to the tax so assessed penalty as specified in sub-section (1) of section 18. (5) No order of assessment under sub-section (3) or sub-section (4) or any period shall be made after the expiry of three years from the last date prescribed for filing of returns for that period. If, for any reason such order is not made within the period aforesaid, then the return so filed shall be deemed to have been accepted as correct and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in form C issued by the Commercial Tax Department in the State of A.P. to the petitioner at Calcutta, having regard to the inter-State nature of transaction was not denied. In other words, it was the lessee of the petitioner, viz., M/s. VPR Mining Infrastructure Private Limited who had brought the dumpers in question into the local area situated within the State for use and utilization. Applying section 3(3) of the Act to the facts of the case though the petitioner being the owner of the dumpers may satisfy the definition of importer yet for the purpose of section 3(3) of the Act, the liability to pay tax arises on the entry of the dumpers into the State and the liability gets fastened on the person who brings the same for use or sale into the State. In this case, the customer of the petitioner, M/s. VPR Mining Infrastructure Private Limited, was also satisfied the definition of importer inasmuch as the customer is the one which having taken the delivery of the dumpers in Chennai has caused the vehicles to movie to the local area of the State for the purpose of use in its works and thus became liable to pay the tax. 11. The argument of the learned counsel for the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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