M. RAMACHANDRAN, J. –

Proceedings evidenced by exhibit P3 notice issued to the petitioner, by the third respondent-Sales Tax Officer, in exercise of the powers under the Kerala Tax on Entry of Goods into Local Areas Act, 1994 (for short, "the Entry Tax Act") are in challenge. The petitioner has been called upon to pay entry tax in respect of his car, registered as PY-01-J/9273. The said vehicle was purchased from a dealer of Pondicherry and registered there on August 26, 1997. A proposal for imposition of penalty as well has been communicated by exhibit P2, by the Intelligence Officer. The petitioner, though has responded to the notices, nevertheless seeks to set aside the said proceedings on the plea that the proposal and demand is unwarranted and not authorised by law.

The petitioner, so far as his contentions show, has his business at Angamali, and has office at Pondicherry, and the car is used for his business, in both places. The law does not prohibit him to use the vehicle throughout the territory of India, and since he had not registered the vehicle in the State of Kerala, within 15 months from the date of its registration in Pondicherry, the demand and levy in April