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TMI Blog2021 (10) TMI 1421X X X X Extracts X X X X X X X X Extracts X X X X ..... logistic services. For the said purpose, the petitioner purchased trucks that are used for transporting the goods from the premises of customers to ports/inland depots and office vise versa. The petitioner has a place of business in the State of Gujarat as well as in the State of Rajasthan. The petitioner purchased seven trucks in the financial year 2006-07. They were taxable under the Rajasthan Vat Tax Act, 2003 ("the Rajasthan VAT Act" for short). During the relevant years, the trucks were purchased on payment of such tax under the VAT Act at Rajasthan. These trucks were registered with RTO authority in Gujarat. Seven trucks were brought in the year 2007-08 and one truck was brought in the year 2008-09. 2.2. The petitioners since purchased the trucks after the payment of tax at the rate of 12.5% under the Rajasthan VAT Act, it used such trucks in the State of Rajasthan and thereafter, brought them to the State of Gujarat. No tax as averred, was required to be paid on entry of such trucks in the State of Gujarat. 2.3. Section 6 of the Entry Tax required filing of the written challan only by person liable to pay under the Entry Tax Act, as the petitioners believed that they wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etting aside the impugned order dated 13.9.2021(annexed at Annexure A) as being time-barred, wholly without jurisdiction as well as unconstitutional as violating Article 304(a) of the Constitution of India; B. In the alternative this Hon'ble Court may be pleased to issue a writ of certiorari or a writ in the nature of certiorari or any appropriate writ or order quashing and setting aside the impugned order dated 13.9.2021(annexed at Annexure A) as being passed in breach of principles of natural justice and hence illegal; C. This Hon'ble Court may be pleased to declare and clarify that the judgement rendered in the case of M.H. Khansuiya(supra) cannot lead to the conclusion that assessment orders can be passed under the Entry Tax Act even beyond reasonable time limit; D. Pending notice, admission and final hearing of this petition, this Hon'ble Court may be pleased to stay the operation, implementation and execution of impugned order dated 13.9.2021 (annexed at Annexure A); E. Ex parte ad interim relief in terms of prayer D may kindly be granted; F. Such further relief(s) as deemed fit in the facts and circumstances of the case may kindly be granted in the interest of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hing the return provided the importer file the return. However, in case the importer did not file the return at all, sub-section(5) of section 8 shall not be applicable." 6. In the matter before the Division Bench of this Court also the contention that the impugned notice/assessment order was barred by the law of limitation had not been accepted in view of the non-filing of the return. 7. It is also to be noted that this decision was challenged by way of a Special Leave to Appeal No. 18060 of 2018. The Apex Court did not interfere and Special Leave Petition was dismissed. 8. In the case of State of Punjab and others vs. Bhatinda District Coop. Milk P. Union Ltd. (supra) the issue arose with regard to the limitation. The Court held that if no period of limitation is prescribed, the statutory authority must exercise its jurisdiction with a reasonable time. What, however, shall be a reasonable period would depend upon the nature of the statute, the rights and liabilities thereunder and other relevant factors. "16. Sub-section (1) of Section 11 empowers the Commissioner to extend the period of three years for passing the order of assessment wherefor reasons are required to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribed for the assessee to move in revision. The appellate or the revisional powers in an appeal or revision filed by an assessee can be exercised in due course. No time-limit has been prescribed for it. It may well be that for an exercise of the suo motu power of revision also, the revisional authority has to initiate the proceeding within a reasonable time. Any unreasonable delay in exercise may affect its validity. What is a reasonable time, however, will depend upon the facts of each case." 9. Since direct decisions under the Entry Tax Act clearly provide for the filing of the return with a reasonable time period and in absence thereof, the contention has been raised that the initiation of any proceedings is barred by the law of limitation. The notice, in the matter on hand, has been issued in the matter on hand, as can be noticed from the chronology of events, after 13 years of the entry of the concerned vehicles into the State of Gujarat. Purchase had been made in the year 2006-07 when the trucks were taxable at the rate of 12.5 % under the Rajasthan VAT Act. All seven trucks were bought in the year 20007-08 and one truck was bought in the year 2008-09. The inquiry made is i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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