9911796707
TMI Blog2019 (7) TMI 1749X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the petitioner to file objections, the petitioner had not filed any, which has resulted in the impugned order being passed confirming the proposals made. Though the order of assessment is impugned before me, learned counsel for the petitioner restricts his plea to the set off of Value Added Tax [VAT] against the entry tax liable to be paid in terms of Section 4 of the Entry Tax Act. That ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For Petitioner : Mr.Veeramanikandan For Respondent : Mr.A.Thiyagarajan Government Advocate ORDER The petitioner challenges order dated 30.10.2015 passed in terms of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990 [in short 'Entry Tax Act'] for the period 2014-15. The petitioner is a dealer in motorcycles. Admittedly, no returns of entry tax have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Added Tax [in short 'VAT'] against the entry tax liable to be paid in terms of Section 4 of the Entry Tax Act. That is so. However, the petitioner has not filed his objections to the assessment proposal when it could have raised the question of set off. 4. Be that as it may, the assessing authority has also granted no opportunity of personal hearing. Balancing the interests of justice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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