TMI Blog2017 (12) TMI 203X X X X Extracts X X X X X X X X Extracts X X X X ..... en paid, assessment has been completed and there is no tax liability pending. Therefore, to invoke Section 15(1) of the Entry Tax Act, the respondent should bring out as to how there is failure to comply with the provisions of the Act. The records show that nothing was retained by the petitioner and therefore, the question of invoking Section 15(1) of the Entry Tax Act, does not arise, as there is no contravention of the provisions of the Act as has been pointed out in the impugned order. Petition allowed - decided in favor of petitioner. - W. P. Nos. 10713 & 10714 of 2006 and W.M.P.Nos.12154 & 12155 of 2006 - - - Dated:- 10-11-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr.T.Pramodkumar Chopda For the Respondent : M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act or under the Tamil Nadu Additional Sales Tax Act, 1970, which is popularly called as set off , with that of the entry tax paid by the petitioner. The petitioner is stated to have paid entry tax for the assessment year 2001-02 and assessment was completed vide proceedings dated 30.01.2004. The respondent has also completed the assessment under the TNGST Act, for the very same assessment year and passed the assessment order on 29.01.2004, wherein he has allowed set off of the entry tax to the extent of the sale value of the motor vehicle and retained the excess amount of entry tax of ₹ 5,05,367/- as per Section 4(1) of the Entry Tax Act. The impugned proceeding is as a result of an inspection, which was conducted in the place of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 265226/- LESS: Entry Tax Paid for the purpose of levying S.T. - 31106/- 265226/- 234120/- Sales Tax at 12% 28094/- 28094/- 293320/- 262214/- LESS: S.T. for set off 28094/- 265226/- Value Adopted .......................... ₹ 2,65,226/- Actual amount to be recovered from the customer ₹ 2,62,214/- ---------- Excess amount collected which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r ₹ 5,05,367.00 (i.e., 98,81,984.00 93,76,617 = 5,05,367) is not refundable as per Section 4 of the Entry Tax Act. Further, it has been stated that the balance of entry tax paid on 92 vehicles for ₹ 31,33,498/- will be carried over to the assessment year 2002-03, for setting off as against the TNGST due. Thus, the presumption of the respondent that entry tax was lying in the hands of the dealer is factually incorrect. One more aspect which would fortify this question is the assessment order under the entry tax dated 30.01.2004. Under the said order, the total and taxable turnover of the dealer was determined as ₹ 10,05,36,156.00/- for the assessment year 2001-02 and entry tax at the rate of 13% was calculated as ₹ 1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of being heard, by order in writing, impose upon him by way of penalty, in addition to te amount of tax and penalty under sub-section (1) a sum equal to, __ (a) one and one half per cent, of the amount of tax for each month for the first three months, after the last date by which the person should have paid that tax, and (b) two per cent, of the amount of tax for each month thereafter during the time the person continues to make default in the payment of tax. 8.The petitioner though has not mentioned under which sub-section of Section 15 of the Entry Tax Act, he proposes to trace his power. On facts appears that sub-section 2 of Section 15 of the Entry Tax Act, would stand attracted. However, it has to be seen as to whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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