9911796707
TMI Blog2007 (8) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... fter the expiry of three years from the last date prescribed for filing of returns of the particular period. The impugned order is set aside, in respect of its effect for the period between September 2001 to March 2002 and in respect of tax for the period from April 1, 2001 to August 17, 2002, the assessing authority has stated that the monthly tax due has been paid belatedly.Therefore, as regards the penalty under section 15(2) of the Act for the belated payment is concerned, the respondent is directed to issue a fresh notice, calling upon the petitioner to file their objection and provide an opportunity of personal hearing as contemplated under the Act. It is made clear that the impugned order is set aside only for the limited extent o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue of Rs. 4,25,95,371 assessable to tax at the rate of nine per cent from April 1, 2001 to August 17, 2001 and at the rate of 13 per cent from August 18, 2001 to March 31, 2002. The petitioner-company was served with a show-cause notice dated July 28, 2004 to submit their objections, if any. Though the said show-cause notice was duly served on the petitioner on July 30, 2004, no objection was filed. After nearly three years, the respondent has issued another notice, dated March 22, 2007 proposing an assessment under the Entry Tax Act on the same turnover of Rs. 4,25,95,371 computing the tax at Rs. 49,77,286 and penalty under section 15(1) to the tune of Rs. 9,79,872 and further penalty for the belated payment of tax under section 15(2) to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Heard Mr. R. Mahadevan, learned Additional Government Pleader for the respondent, who submitted that for assessment period between April 1, 2001 to August 17, 2002 may be left open for consideration by the department to initiate appropriate action, if there is any delay in payment. Before adverting to the facts of this case, it is relevant to extrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such person. Under section 8 of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990, the assessing officer has the authority to make assessment. But, it is clear from the abovesaid section that if a person fails to comply with the requirements of any notice issued under sub-section (3) of section 8 of the Act, the assessing authority shall determine the purchase value of the motor vehicle under the proviso to clause (k) of section 2 to the best of his judgment and assess the amount of tax due from him. While doing so, as per section 8(5) of the Act, no order of assessment under subsections (3) and (4) of section 8 shall be made after the expiry of three years from the last date prescribed for filing of the returns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... April 1, 2001 to August 17, 2002, the assessing authority has stated that the monthly tax due has been paid belatedly. As per the procedure, the date as to when the payment of tax fell due and the date of payment made by the assessee ought to have been mentioned in the impugned order. Penalty under section 15(2) can be levied only after giving an opportunity of personal hearing to the assessee. Therefore, as regards the penalty under section 15(2) of the Act for the belated payment is concerned, the respondent is directed to issue a fresh notice, calling upon the petitioner to file their objection and provide an opportunity of personal hearing as contemplated under the Act. It is made clear that the impugned order is set aside only for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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