TMI Blog2015 (4) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... filed challenging the impugned order dated 14.1.2015. 2. According to the petitioner, the respondent has no jurisdiction to levy Entry Tax under the Tamil Nau Tax on Entry of Motor Vehicles into Local Areas Act, 1990 on the purchase of Excavator. According to him, a show cause notice dated 12.12.2014 was issued to the petitioner calling for explanation. Before submitting the reply, the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent inspite of granting sufficient time. The respondent has passed the impugned order only after the expiry of time granted to the petitioner to furnish reply. However, the respondent failed to give an opportunity of personal hearing to the petitioner. Only on the said ground, I am inclined to set aside the impugned order. 6. Accordingly, without going into the merits of the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the respondent, without prejudice to his right, within a period of three weeks from the date of receipt of a copy of this order. The petitioner is at liberty to raise all the contentions raised in this writ petition before the authority concerned. 7. It is made clear that if the petitioner fails to appear before the authority concerned on the date to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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