9911796707
TMI Blog2004 (7) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... 95, according to the petitioner, for his use at Coimbatore in Tamil Nadu. The said tractor was registered under section 40 of the Motor Vehicles Act, with the Assistant Registering Authority, Coimbatore on April 25, 1995 and assigned Registration No. TN 37K 1350. The assessing authority under the Kerala Tax on Entry of Goods into Local Areas Act (for short, the Act ) has assessed the said two vehicles to entry tax under the said Act as evidenced by proceedings dated May 4, 2000 (exhibit P6) and also raised demands as per exhibits P7 and P8. The petitioner has challenged the assessment order and demand notices in this writ petition. The learned counsel appearing for the petitioner raised various contentions against the assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for separate assessment is section 8(1) of the Act read with rule 4(5) of the Rules in so far as provisional assessment and rule 5(3) in so far as final assessment. The Senior Government Pleader submits that in respect of those assessments, the limitation provided under section 8(5) of the Act has no application. So far as reduction of the tax paid in the purchasing State, the Government Pleader, submits that, such a contention was not taken by the petitioner before the assessing authority. So far as the tractor is concerned, Government Pleader submits that even according to the petitioner, the said vehicle was registered as a motor vehicle under the Motor Vehicles Act at Coimbatore and further tractors are squarely covered by the Schedul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orm, for such period, by such dates and to such authority, as may be prescribed. Section 8(1) provides that the amount of tax due from a person liable to pay tax under this Act shall be assessed separately for such period as may be prescribed. Sub-sections (3) and (4) of section 8 deals with a situation of an assessee filing a return under section 7(1) and sub-section (4) provides for best of judgment assessment in respect of situation covered by sub-section (3). Now coming to the limitation provision, section 8(5), it starts by saying that no order of assessment under sub-section (3) or subsection (4) for any period shall be made after the expiry of three years from the last date prescribed for filing of returns of that period. It also pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m No. 4. From sub-rule (3) of rule 5 it is clear that the said rules applied both in respect of matters covered by section 8(3) and (4) and also in respect of the cases where no return is filed. In other words, best of judgment is contemplated in cases where return is filed under section 8(4) as also under rule 5(3) in case where returns were filed and in case where no return is filed. Rule 5(3) provides for best judgment assessment. It cannot be said that there is no provision for making an assessment under the Act in case where no return is filed. Thus the limitation provided under section 8(5) of the Act would apply only to cases were return is filed under the Act and not to cases where no return is filed. In these circumstances, I do no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted. It is also the petitioner's case that the tractor was purchased and registered in Tamil Nadu in 1995 and that there was no attempt made by the assessing authority to ascertain as to whether the said vehicle has been brought to this State for use. The counsel further submits that the vehicle was purchased as early as in 1995 and unless it is established that the vehicle was brought to the State before the expiry of 15 months thereof there cannot be any liability to tax under the Act. Having regard to the fact that the assessing authority has to consider the claim of the petitioner for reduction of the tax paid on the purchase of JCB in the light of the Full Bench decision and a direction in that regard was issued, I am of the view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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