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TMI Blog2021 (9) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent to refund the excess amount within a period of 3 months from the date of receipt of a copy of this order. - W.P. Nos. 668 And 669 of 2004 - - - Dated:- 19-8-2021 - Hon'ble Mr.Justice S.M.Subramaniam For the Petitioner in both W.Ps : Mr. Rajasekar For the Respondent in both W.Ps : Mr.V.Nanmaran Government Advocate (Taxes) COMMON ORDER The Writ Petitions are filed challenging the orders of rejection rejecting the request of the petitioner for refund of difference of entry tax minus under the provisions of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990. 2. By this common order, both the writ petitions are taken up for final disposal. 3. In these writ petitions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d claim almost proceeded on a similar reasonings. They are based on a reading of Section 11 of the Entry Tax Act, 1990 which reads as under:- 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 apply such excess towards the recovery of any amount due in respect of which a notice under sub-section (4) of Section 10 has been issued and shall then refund the balance, if any. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 11 of the TN Entry Tax Act, 1990 are stand alone provisions and operate in a different field. It is submitted that while under Section 4 of the TN Entry Tax Act, there is a statutory mechanism for adjustment of the Entry Tax paid under Section 3 of the Entry Tax Act, against tax liability under the TNGST Act, 1959 and the Tamil Nadu Additional Sales Tax Act, 1970, there is no corresponding provisions for refund of the amount lying in excess after such adjustments. It is further submitted that Section 11 of the said Act deals with a case where there is excess amount of tax or penalty is paid under the provisions of the TN Entry Tax Act, 1990. 8. It is submitted that the entry tax that was paid by the petitioner had not paid excess t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Tamil Nadu Vs Ganesh Automobiles , (2004) 134 STC 272, has held as follows:- 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 tax paid. In the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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