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TMI Blog2003 (9) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... wathi Sivarama Iyer Special Government Pleader (Taxes) ORDER Heard the learned counsel appearing for the parties. 2. In this writ petition, the petitioner has prayed for quashing the order passed by the respondent imposing penalty under section 15 (1) of the Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990. This is being challenged by the petitioner on the ground t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Act 59 of 1988), and as such, would attract levy under Tamil Nadu Tax on Entry of Motor Vehicles into Local Areas Act, 1990. Only after such decision was rendered, the liability to pay the tax arose and therefore, there was no deliberate evasion by the petitioner and the penalty should not have been imposed. It is further submitted that in the absence of without issuing notice as contemplated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue of the motor vehicles . 5. A perusal of Section 3(1) of the Act makes it clear that tax is levied on the entry of any motor vehicles entered which is liable for registration or for the assignment of a new registration mark. 6. It is the contention of the petitioner that since excavator was not considered as motor vehicle, it was not liable for registration before the clarification was m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y question was relating to payability of the tax at that stage. Since no notice had been issued, the question of levying penalty did not arise and on this consideration alone, the writ petition is bound to be allowed. 8. The next aspect to be considered is whether the question relating to penalty of tax should be reconsidered afresh. In the present case, the explanation of the petitioner that s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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