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Tvl. Padmavathy Amman Earth Movers Versus Commercial Tax Officer (Main)

2015 (4) TMI 493 - MADRAS HIGH COURT

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 issu .....

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to the petitioner. Only on the said ground, I am inclined to set aside the impugned order. - Matter remanded back - Decided in favour of assessee. - W.P.No.7521 of 2015, MP.No. 1 of 2015 - Dated:- 19-3-2015 - S.Vaidyanathan J. For the Appellant : Mr .....

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ax 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 .....

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ed counsel submitted that the impugned order is per se illegal and non est in the eye of law. In support of this contention, the learned counsel for the petitioner also relied on the Division Bench of this Court in RDS PROJECTS LTD. V. COMMERCIAL TAX .....

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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 p .....

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the respondent for fresh consideration. The petitioner is directed to submit his objections along with documents to the respondent within a period of three weeks from the date of receipt of a copy of this order. On receipt of the said objections, th .....

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