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2015 (4) TMI 493 - MADRAS HIGH COURT

2015 (4) TMI 493 - MADRAS HIGH COURT - TMI - Jurisdiction of Commercial Tax Officer - jurisdiction to levy Entry Tax under the Tamil Nau Tax on Entry of Motor Vehicles into Local Areas Act, 1990 - Held that:- Admittedly, the petitioner has not submitted his objections as against the notice issued by the respondent inspite of granting sufficient time. The respondent has passed the impugned order only after the expiry of time granted to the petitioner to furnish reply. However, the respondent fail .....

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ction to levy Entry Tax under the Tamil Nau Tax on Entry of Motor Vehicles into Local Areas Act, 1990 on the purchase of Excavator. According to him, a show cause notice dated 12.12.2014 was issued to the petitioner calling for explanation. Before submitting the reply, the respondent has passed the impugned order. Therefore, the petitioner is before this Court. 3. The learned counsel for the petitioner submitted that the impugned order has been passed by the respondent without giving an opportun .....

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has not submitted his objections as against the notice issued by the respondent inspite of granting sufficient time. The respondent has passed the impugned order only after the expiry of time granted to the petitioner to furnish reply. However, the respondent failed to give an opportunity of personal hearing to the petitioner. Only on the said ground, I am inclined to set aside the impugned order. 6. Accordingly, without going into the merits of the petitioner's contention, the impugned ord .....

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