T M KURUVILLA Vs. ASST COMMISSIONER ASSESSMENT

JUDGEMENT

(1.) THE petitioner, an engineering contractor, engaged in contract work with Railways and other institutions and an assessee on the files of the respondent, brought a JCB Loader from Pondichery, purchased as per Invoice No. 10698 dated 18.11.1995. The said JCB Loader was registered with the Assistant Registering Authority, Ernakulam, on 15.12.1995 with registration number KL 7L 4453. Similarly, the petitioner purchased a HMT 2522 Tractor on 24.4.1995 as per invoice dated 24.4.1995, according to the petitioner, for his use at Coimbatore in Tamilnadu. The said tractor was registered under S.40 of the Motor Vehicles Act, with the Assistant Registering Authority Coimbatore on 25.4.1995 and assigned Registration No. TN 37K 1350.

(2.) THE Assessing Authority under the Kerala Tax on Entry of Goods into Local Areas Act (for short 'the Act') has assessed the said two vehicles to entry tax under the said Act as evidenced by proceedings dated 4.5.2000 (Ext. P6) and also raised demands as per Exts.P7 and P8. The petitioner has challenged the assessment order and demand notices in this Writ Petition.

(3.) THE learned Senior Government Pleader appearing for the respondent submits that the respondent herein is the assessing authority under the KGST Act and that it is the said authority who passed the impugned order. The Government Pleader also submitted that so far as the plea of limitation is concerned, admittedly the petitioner did not file any return in respect of these two vehicles as provided under the Act and therefore, the provision that should be applied for separate assessment is S.8(1) of the Act read with R.4(5) of the Rules in so far as provisional assessment and R.5(3) in so far as final assessment. The Senior Government Pleader submits that in respect of those assessments, the limitation provided under S.8(5) of the Act has no application. So far as reduction of the tax paid in the purchasing State, the Government Pleader, submits that, such a contention was not taken by the petitioner before the Assessing Authority. So far as the tractor is concerned, Government Pleader submits that even according to the petitioner, the said vehicle was registered as a motor vehicle under the Motor Vehicles Act at Coimbatore and further tractors are squarely covered by the schedule to the entry tax Act. The Government Pleader also pointed out that the definition of motor vehicles in the Act is as defined in the Motor Vehicles Act. The Government Pleader further submits that there is a definition of tractor in the Motor Vehicles Act in S.2(4) as per which tractor is a motor vehicle.