SURYA TIMBER TRADERS Vs. STATE TAX OFFICER

JUDGEMENT

(1.) The instant writ petition has been filed challenging the impugned demand notice dated 31.01.2019, of Entry Tax made against the petitioner under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Area Act, 1990 [herein after referred to as the "Act "?].

(2.) The case of the petitioner is that a 'mobile crane' is not a vehicle coming within the definition of 'motor vehicle' under the Motor Vehicles Act and therefore, Entry Tax is not attracted under the provisions of the Act. It is also the case of the petitioner that no show cause notice was issued by the respondent prior to the impugned demand dated 31.01.2019.

(3.) Learned counsel for the petitioner drew the attention of this Court to the order passed by the learned Single Judge of this Court dated 23.01.2013 passed in W.P.[MD]Nos.38240 of 2007 and etc., batch. He further submitted that the petitioner was not a party in those batch of writ petitions. The learned Single Judge of this Court vide order dated 23.01.2013 had quashed the earlier demands for payment of Entry Tax from the petitioner as well as other parties who had filed the writ petitions, since the constitutional validity of the Act was pending decision by the Hon'ble Supreme Court. In the aforesaid batch of writ petitions, the learned Single Judge, while passing the orders granted liberty to the Department to make fresh demand for tax, if advised, after the Hon'ble Supreme Court decides the issue on merits.