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TMI Blog2013 (2) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... ogus or that it is a fraudulent address. Thus it is totally irrelevant and there is no scope under section 3(1) of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Area Act, 1990 to make such an enquiry on the family status of the petitioner In such view of the matter the respective petitioner can be directed to submit the original registration certificate of the vehicles and establish their case before the authority. - Writ Petition Nos.10125 and 10126 of 2002 - - - Dated:- 10-12-2012 - MR. R.SUDHAKAR J. For Petitioner in both W.Ps. : Mr. Thiyagarrajan, Senior Counsel for Mr. R. Sundaram For Respondent in both W.Ps. : Mr. A.R. Jayaprathap, Government Advocate (Tax) COMMON ORDER Writ Petition No.10125 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate Regn. No. of the vehicle in the other State Date of Regn. Rs. Purchase value Tax deducted Rs. Penalty Deducted Rs. Total Rs. TATA 2213/56 (1995 Model) (M.G.V.) N.Selvaraj AP.13/T. 6913 27.3.95 591164 76851 153703 230554 TATA 2213/56 (1995 Model) (H.G.V.) N.Durairaj AP.13/T.6914 27.3.95 591164 76851 153703 230554 6. On entry into the State of Tamil Nadu, the petitioners filed applications both dated 30.7.1999 seeking exemption from payment of entry tax on the vehicles. By that time, the period of fifteen months as prescribed under Section 3(1) of the Tamil Nadu Tax on Entry of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration mark, in the State under the Motor Vehicles Act, 1988 (Central Act 59 of 1988). The tax shall be:- (i) Where the importer is a dealer in motor vehicles, at such rate or rates, not exceeding twenty per cent, as may be fixed by the Government by notification, on the purchase value of the motor vehicle: (ii) Where the importer is not a dealer in motor vehicles equal to the amount of tax that would have been payable under the General Sales Tax Act had the vehicle been purchased in the State; Provided that in respect of any motor vehicle which was registered in any Union Territory or any other State under the law relating to motor vehicle:- (a) before the 10th September 1996, no tax shall be levied and collected, if th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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