R.P. MOTORS Vs. DEPUTY COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) WRIT petition is for a certiorari to quash the order of the respondent dated March 30, 2007 as illegal and contrary to the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990.

(2.) BRIEF facts leading to the writ petition are as follows:

(3.) BY referring to Section 8(3), 8(4) and 8(5) of the Entry Tax Act, Mrs. Hemalatha, learned Counsel for the petitioner submitted that the order of assessment should be passed within three years from the last date prescribed for filing of returns for the particular period and in the instant case, the last date for filing of the returns for the assessment year 2001 -02, was April 20, 2002 and that by computing the period of limitation, the assessment order should have been passed on or before April 20, 2005. She further submitted that since the impugned order of assessment is time -barred, the assessing authority has no jurisdiction to levy penalty under Section 15(1) or 15(2) of the Entry Tax Act, as the case may be. Even assuming that the authority had jurisdiction to pass an order of assessment, no penalty can be levied for non -payment of the tax, unless personal hearing is provided to the assessee under Section 15(2) of the Entry Tax Act. Therefore, she submitted that the impugned order is in violation of principles of natural justice, as regards the penalty imposed by the respondent.