ESSEN EARTH MOVERS Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioner has challenged the order of assessment dated February 23, 2007 passed in TNGST/6221564/2000 -2001 (Entry Tax) under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990.

(2.) THE facts leading to the writ petition are: The petitioner is a partnership firm providing for earth -moving machinery services. They are also civil works contractors and registered as a dealer under the Tamil Nadu General Sales Tax Act, 1959 and they are not registered dealers under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990. The petitioner has further stated that they have purchased a TATA -HITACHI make excavator mounted on iron plates made into chain link from Tvl. Telco Construction Equipment Company Ltd., Puducherry (Pondy) through finance arrangement with Tvl. Ashok Leyland Finance Ltd., Puducherry in the year 2000 through invoice No. 50177 dated July 14, 2000 and the machinery is used for excavating the earth and loading in lorries in the Union Territory of Puducherry.

(3.) THE learned Counsel for the petitioner submitted that the first respondent has failed to consider the objections of the petitioner dated June 28, 2001 and their further reply on February 2, 2007, and proceeded to issue the impugned assessment order, as if the petitioner has failed to submit their objections till the date of passing of the order.