TMI Blog2016 (7) TMI 1664X X X X Extracts X X X X X X X X Extracts X X X X ..... OURT] , wherein the identical issue was considered, though in respect of a JCB Vehicle, however, that does not in any manner, affect the application of judgment in the present proceedings. It was held in the case that The Entry Tax Act provides time-limit for making a best judgment assessments, as well as reassessment. When there is no specific provision in the Entry Tax Act for assessing a person who fails to furnish returns, the respondent was not entitled to make an assessment after a considerable point of time. It is trite that in case the words used in a taxation statute are plain and unambiguous they have to be interpreted in such a manner so as to give full effect to the wording of the statute. As pointed out by the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rounds that the proceedings of the respondent is without jurisdiction; that the entry tax cannot be charged at the time of sale of the vehicle and it is not within the power of the assessing authority to assess the importer long after import has been made. Further it is contended that the impugned assessment is also barred by limitation. 4. The legal issue involved in this Writ Petition is squarely covered by the decision of the Hon'ble Division Bench in Sri Balakrishna Transport Vs. Commercial Tax Officer, Tambaram I Assessment Circle, Chennai (2010) 28 VST 0356, wherein the identical issue was considered, though in respect of a JCB Vehicle, however, that does not in any manner, affect the application of judgment in the present p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmissible for including something in a taxing statute so as to give it a different meaning. In the absence of a provision enabling the tax collector to levy tax, it would be impermissible for including something in a taxing statute so as to give it a different meaning. In the absence of a provision enabling the tax collector to levy tax, it would be impermissible to levy tax, even if equity is in favour of the State. Therefore there should be an express provision authorising the assessing authority to collect tax from an importer, who failed to file returns as provided under section 7 of the Entry Tax Act. However there is no such provision which enables the authority to make an assessment for the purpose of recovery of entry tax..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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