S. MURUGAN Vs. JOINT COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) THE petitioner has filed the writ petition seeking for issuance of a writ of certiorari calling for the records pertaining to the order passed by the first respondent in RP No. JJ2/RP/MV/88/2001 dated April 1, 2002 and quash the same.

(2.) THE writ petition is filed against the order of the Joint Commissioner in revision proceedings dated April 1, 2002. The assessee is a dealer in two wheelers and he paid the tax under the Tamil Nadu General Sales Tax Act, 1959 for the sale of its vehicles, without paying entry tax under the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 for use or sale. Thereafter, the Deputy Commercial Tax Officer, Thanjavur levied tax for the vehicles brought into the local area and gave set -off of the Tamil Nadu general sales tax amount paid in respect of the sale of the vehicles by the dealer. Thus, there is a balance amount of one per cent of the sale value. For the same, penalty under Section 15(1) for a sum of Rs. 5,89,590 and penalty under Section 15(2) for a sum of Rs. 5,35,068 has been imposed by the Deputy Commercial Tax Officer by order dated November 19, 2001. Aggrieved by that order, the petitioner preferred the appeal before the Appellate Assistant Commissioner (CT), Thanjavur who confirmed the order of the Deputy Commercial Tax Officer. The assessee put in the order of the Appellate Assistant Commissioner, Thanjavur in revision before the Joint Commissioner. The Joint Commissioner while confirming the levy of entry tax and the penalty under Section 15(2), has reduced the penalty under Section 15(1) to Rs. 10,000 from Rs. 5,89,590. The correctness of the said order is now assailed before this Court.

(3.) THE facts in this case are very clear. The petitioner has to pay the entry tax as and when the vehicles have entered into the local area, i.e., Thanjavur, but he did not pay any entry tax. However, it is seen from the order, the petitioner has paid the Tamil Nadu general sales tax as and when the vehicles are sold.