TMI Blog2021 (12) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... 1990. The vehicle was first registered in the year 1994 in the Union Territory of Pondicherry. It was imported into the State by the petitioner only during October, 1998. Therefore, the purchase by the petitioner was beyond the period of 15/18 months after its registration. It was not necessary for the petitioner to have a prior registration of the vehicles in his own name in the Union Territory of Pondicherry to claim exemption under proviso (b) to Section 3(1) of the Act. There is no scope to levy entry tax on the petitioner under proviso (b) to Section 3(1) of the Act on the imported MMV Hydraulic Mobile Crane purchased from a seller in Union Territory of Pondicherry. Petition allowed. - W.P.No.2574 of 2004 - - - Dated:- 15-12-2021 - Hon'ble Mr. Justice C.Saravanan For the Petitioner : Mr.A.Thiyagarajan, Senior Counsel for Mr.S.Ramesh Kumar For the Respondent : Mr.D.Ravichander Government Advocate. ORDER The petitioner has challenged the impugned Assessment Order dated 12.12.2003 passed by the respondent bearing reference No.RC.1279/2000 B1. 2. By the impugned order, the respondent had demanded a sum of ₹ 1,18,400/- towards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 of 2021. 6. Appearing on behalf of the respondent, the learned Government Advocate submits that to claim the benefit of proviso to Section 3 of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990, the vehicle should have been transferred by the petitioner prior to such claim. In this connection, the learned Government Advocate submits that this Writ Petition is liable to be dismissed in the light of the decision of the Division Bench of this Court in T.Chitty Babu Vs. Union of India, rep. by the Secretary, Department of Law and Justice , (2020) 5 MLJ 577. 7. The learned Government Advocate appearing for the respondent also placed reliance on the latest decision of the Hon'ble Supreme Court in The Assistant Commissioner of State Tax and Others Vs. M/s. Commercial Steel Limited , order dated 03.09.2021 in Civil Appeal No.5121 of 2021, wherein, in paragraph No.11, it was held as follows:- 11.The respondent had a statutory remedy under section 107. Instead of availing of the remedy, the respondent instituted a petition under Article 226. The existence of an alternate remedy is not an absolute bar to the maintainability of a writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchased by the petitioner therein which was the subject to levy of entry tax are exactly similar to the excavators which were the subject-matter in Intelligence Officer, Squad No. IV, Kozhikode Vs. Ray Constructions Ltd. , (2006) 147 STC 438 and thus allowed the Writ Petition. 12. However, on facts of the present case and a collecting, a reading of the documents filed indicates that the imported Escorts Crane was registered as a 'motor vehicle' before the Pondicherry Regional Transport Authority. It was registered as MMV Hydraulic Mobile Crane and was registered as PY 01 C 9412 on 21.11.1994. It was initially purchased by CRANE OPERATORS and later sold to one Mr.Shanmugam of M/s.Balagi Agencies and thereafter it was purchased by the petitioner on 03.10.1998. 13. Therefore, the question of treating the Escorts Crane as MMV Hydraulic Mobile Crane of Escorts make purchased by the petitioner cannot be accepted on par with Volvo Hydraulic Excavator (Model: EC 210BLC) and Volvo Hydraulic Excavator (Model: EC360BLC) as in the case of Rds Projects Limited Vs. Commercial Tax Officer , (2007) VST 574 Mad. I shall therefore proceed to examine whether the tax can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. All tractors and trailers. 6 4 (from 01.01.2007) 4. Dumpers, loaders, scrappers, crawler s tractor, excavators, bull dozers and wheel dozers (ii) Paver finishers, dragnet, druggets, road rollers, crane lorries including floating cranes, breakdown lorries, road sweeper lorries, spraying lorries, concrete mixerlorries, mobile workshop, mobile radiological units, ambulances, firefighting units including fire floats, drilling rigs mounted on motor vehicles and floating vessels, platform trucks and fork lift trucks 9 12.5 (from 01.01.2007) 13 12.5 (from 01.01.2007) 5. Tankers built on meant for mounting on motor vehicle 20 12.5 (from 01.01.2007) 6. All other vehicles not specifically mentioned in Serial Nos. 1 to 5 20 12.5 (from 01.01.2007) 15. A reading of the proviso (b) to Section 3(1) of the Act makes it clear that no tax shall be levied and collected, if the owner of such vehicle applies for the assignment o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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