9911796707
TMI Blog2024 (6) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... on Entry of Goods into Local Areas Rules, 2001, provides that if the importer is a dealer in motor vehicles, the importer ought to file its return on a monthly basis on or before 20th of the succeeding month while an importer other than a dealer in motor vehicles, shall file quarterly returns on or before last day of the month immediately succeeding the quarter. The impugned assessment relates to the Assessment Year 2010-11. Thus, the assessment ought to have been made within 3 years from the last date prescribed for filing of returns i.e., 30.06.2014 inasmuch as the respondent is not a dealer in motor vehicles. However, the notice for assessment was issued only on 29.09.2015 and the impugned order of assessment was made on 07.07.2016 whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng purposes and registration under the Motor Vehicles Act is not required, and thus, the import of JCB from Pune would not attract the levy under the Entry Tax Act. The order of assessment dated 07.07.2016 came to be passed rejecting the objections filed by the respondent and confirming the levy of tax and penalty under Section 15(1) of the Entry Tax Act at 200% of the Entry Tax due. 4. Aggrieved, the respondent preferred a writ petition challenging the above order of assessment dated 07.07.2016 on the premise that there is no provision to make an assessment of an importer who failed to furnish returns under Section 7 of the Entry Tax Act. In support thereof, reliance was placed on the Division Bench judgment of this Court in the case of Sr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ision for assessment of an importer, who failed to furnish the return under Section 7, it was not within the powers of the assessing authority to assess the importer long after the import made by him, by making use of the details furnished by such importer consequent to the notice of demand made by the assessing authority. ....The Entry Tax Act provides time-limit for making a best judge assessments, as well as reassessment. When there is no specific provision in the Entry Tax Act for assessing a person who fails to furnish returns, the respondent was not entitled to make an assessment after a considerable point of time. It is trite that in case the words used in a taxation statute are plain and unambiguous they have to be interpreted in su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not filed any return. 7. To the contrary, the learned counsel for the respondent would submit that the impugned order of assessment is an original assessment under Section 8 of the Entry Tax Act and thus, the limitation stipulated under subsection (5) to Section 8 of the Entry Tax Act would apply, and if so, the order of assessment dated 07.07.2016 is barred by limitation and thus, a nullity. 8. To appreciate the above contention, it may be relevant to extract sub-section (5) to Section 8 of the Entry Tax Act, which reads as under: 8. Assessment: ........ (5) No order of assessment under sub-section (3) or (4) shall be made after the expiry of three years from the last date prescribed for filing of returns of the particular period. If for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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