9911796707
TMI Blog2001 (9) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... ional surcharge was raised. The amount paid by the petitioner-concern by way of entry tax was not adjusted by the second respondent, while passing the assessment order. It is contended that the petitioner is entitled for a sum of Rs. 57,525 as refund. The petitioner therefore, prays for a direction to the respondents to adjust the amount under sections 4 and 11 of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act by way of refund out of the entry tax paid by the petitioner. In the additional affidavit filed by the petitioner, it is stated that the petitioner has paid Rs. 1,15,150 as entry tax and the sales tax due to be paid is Rs. 65,487, surcharge Rs. 9,823 additional sales tax Rs. 20,203 totalling to Rs. 95,515. Therefore, the petitioner submits that he is entitled for the refund of Rs. 16,635. It is further stated that the petitioner made representation on February 6, 1994 for the refund of the said sum to the respondents. The respondents have not replied to his request. Aggrieved by the same, the petitioner has filed the writ petition. 3.. A counter-affidavit has been filed on behalf of the respondents and in paragraph 3 it is stated as follows: "The pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of his liability in the payment of tax due under the Tamil Nadu General Sales Tax Act. On the other hand, the learned Government Advocate submits that out of the entry tax paid by the petitionerfirm, i.e., Rs. 1,15,150, a sum of Rs. 95,513 was adjusted towards the tax payable under the Tamil Nadu General Sales Tax Act for the year 1992-93 and for subsequent tax due by the petitioner-assessee firm. 5.. I have considered the contentions of the learned counsel for the parties. It is the admitted fact that the petitioner-firm had paid a sum of Rs. 1,15,150 towards the entry tax under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990. The point for consideration is whether the petitioner is entitled to reduction of his liability for the tax due under Tamil Nadu General Sales Tax Act and for refund of the same? Section 3 of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 reads as follows: "3. Levy of tax.-(1) Subject to the provisions of this Act, there shall be levied and collected a tax on the entry of any motor vehicles into any local area for use or sale therein which is liable for registration in the State under the Motor Vehicle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Local Areas Act 1990. In view of the clear provisions of the said Act, the petitioner-firm is entitled to reduce its liability of tax payable under the enactment enumerated in section 4 of the Act to the extent of entry tax paid under section 3 of the Act. In view of the above, the petitioner-firm is entitled to a reduction of a sum of Rs. 1,15,150 from the tax as enumerated under section 4 of the Act. I am unable to accept the contention of the learned counsel for the respondents that the petitioner is not entitled to refund of the tax payable under the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 after adjustment. In this connection, section 11 of the Act specifically provides for such refund. Section 11 of the Act reads as follows: "Section 11. Refund of tax.-The assessing authority shall refund to a person the amount of tax and penalty, if any, paid by such person in excess of the amount due from him. The refund may be either by cash payment or, at the option of the person, by deduction of such excess from the amount of tax and penalty, if any, due from that person in respect of any other period: Provided that, the assessing authority shall first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not adjusted by the second respondent while passing the above assessment order. The petitioner is entitled for a sum of Rs. 57,525 as refund. The petitioner in his additional affidavit has contended that it has paid a sum of Rs. 1,15,150 as entry tax and the sales tax due to be paid is Rs. 65,487 surcharge Rs. 9,825 and additional sales tax Rs. 20,203 totalling to Rs. 95,515. The petitioner is entitled for the refund of Rs. 16,635. The petitioner gave representation on February 6, 1994 for the refund of the said sum to the respondents. But, there was no reply. The petitioner prayed for issue of a writ of mandamus directing the respondents to refund the excess amount of entry tax paid after adjustment as provided for under the Act. 4.. The respondents in their counter-affidavit denied the claim of the petitioner and contended as follows. The petitioners are See supra. registered dealers and assessees under the Tamil Nadu General Sales Tax Act, 1959 and they effected purchase of two wheelers from outside the State and they were liable to pay tax at eight per cent under section 3(1) of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 in their capacity as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner, by virtue of section 4(1) of the Act, it is entitled for reduction of its liability in the payment of tax due under the Tamil Nadu General Sales Tax Act and the entry tax paid in excess of the sales tax due has to be refunded to the petitioner. According to the respondents, the petitioner paid entry tax of Rs. 1,15,150 and the sales tax due by them for the relevant year worked out to Rs. 95,513 and it was adjusted from the entry tax paid and there is no provision under the Entry Tax Act to refund the excess entry tax paid by the petitioner. 7.. The respondents admit that there is availability of excess amount, but, they contend that there is no provision for refund under the Act. The above contention of the respondents is not correct, since section 11 of the Act provides for refund of tax under the Act in question. The learned single Judge has also pointed out the above section and relied on it. As per section 11, the assessing authority shall refund to the person the amount of tax and penalty if any paid by such person in excess of the amount due from him. Section 10 of the Act provides for payment of entry tax and section 11 of the Act provides for refund of excess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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