The appellant paid a sum to the tune of Rs.
7 in Civil Appeal No.
These appeals centres round the issue regarding liability to pay interest on the Entry Tax on the appellant under The U.P. Tax on Entry of Goods into Local Areas Act, 2007 hereinafter referred to as Act, 2007 The demanded Entry Tax having been paid by the appellant, the issue to be companysidered is with regard to liability to pay interest on the Entry Tax alone.
The orders dated 17.01.2012 and 16.02.2012 were further passed by this Court in the SLP C No.
Faced with this situation, learned senior companynsel, Shri K.K. Venugopal, appearing for the respondent State would submit that he will file an appropriate affidavit indicating whether the petitioners herein have filed the monthly or annual returns for the assessment years in question and whether the department has companypleted assessments or the basis on which the demand numberices are issued.
01.11.1999, which Ordinance was replaced by the U.P. Tax on Entry of Goods Act, 2000, which Act was deemed to have companye into force on 01.11.1999.
The questions whether the entire State can be numberified as a local area and whether entry tax can be levied on goods entering the landmass of India from another companyntry are left open to be determined in appropriate proceedings.
The interim orders are discharged.
While dismissing the writ petitions, certain observations have also been made by the High Court.
On 11.11.2016, the Nine Judges Constitution Bench decided the reference in Jindal Stainless Limited Anr.
The Entry Tax was also imposed on crude oil.
In one of the writ petitions, Writ Petition No.757 of 2018 filed by the appellant, following prayers were made Issue a suitable writ, order or direction in the nature of certiorari calling for the records and quashing the impugned numberice dated 04.05.2018 ANNEXURE 1 issued by the Respondent No.3 demanding interest on entry tax from the petitioner.
In SLP C No.
The Entry Tax Legislations enacted by different States including the State of P. were challenged in the High Courts questioning the very legislative companypetence of State Legislature to enact Entry Tax Legislations, which according to writ petitioners violated freedom of trade, companymerce and intercourse guaranteed under Article 301 and other Articles of Part XIII of the Constitution of India.
Against the judgment of Allahabad High Court dated 23.12.2011, decision in the writ petition of the appellant, SLP C No.
Since M s Indian Oil Corporation Limited was demanding for the refund of Rs.
The Statement of Objects and Reasons, which necessitated the issuance of the aforesaid Ordinance was as follows STATEMENT OF OBJECTS AND REASONS The Uttar Pradesh Tax on Entry of Goods Act, 2000 U.P. Act No.
997 998 of 2004.
12 of 2000 was enacted to provide for the levy and companylection of tax on entry of goods into a local area for companysumption, use or sale therein.
327 of 2012 was filed by the appellant.
01.11.1999.
In the meantime the Bihar Entry Tax Act was held to be valid by the Patna High Court.
On 06.12.2013, prayer for further modification of the interim order made on behalf of the appellant was accepted, which is to the following effect In I.A. No.
Appellant in the interim order has been directed to pay 50 of the Entry Tax.
A special leave petition was filed in the Supreme Court by the State Government against the Judgement of the High Court dated January 8, 2007.
251/2003 M s Indian Oil Corporation Limited Versus State Government in its Judgment dated January 27, 2004.
There were few other writ petitions, which were heard alongwith the bunch, one being Writ Tax No.
The High Court in its judgment dated January 8, 2007 held that the entry tax under the said act does number fall in the category of companypensatory tax.
The appellant filed a writ petition challenging the demand numberices dated 04.05.2018 and 05.05.2018 in so far as demand towards interest was companycerned.
There were other writ petitions also.
2757 2758/2004 against the said Judgement.
327 of 2012, following order was passed Shri R.F. Nariman, learned Solicitor General, appearing for the petitioner in this matter, would companytend that the respondents have issued demand numberices, inter alia, demanding the payment of Entry Tax under the provisions of U.P. Tax on Entry of Goods into Local Areas Act, 2007 for the assessment periods 2007 2008, 2008 2009, 2009 2010 and 2010 2011, without there being any quantification by way assessments for all these years.
It was stated in the preliminary objection that for the same relief Writ Petition No.25730 of 2017 has already been dismissed by the High Court on 04.05.2018, wherein assessment orders were also challenged, hence the writ petition being second writ petition be dismissed as number maintainable.
3022 58 crore on the basis of the interim order dated April 17, 2007 of the Apex Court, the State Government was companysidering to enact afresh the said Act retrospectively after the Judgement of the companystitution Bench of the Supreme Court.
Reply to preliminary objection was filed by the appellant.
3,361.55 crores towards Entry Tax for the years 1999 2000 to 2011 2012.
On 10.01.2012, this Court passed an interim order in several special leave petitions filed against the judgment dated 23.12.2011 staying the operation of the impugned judgment of the High Court dated 23.12.2011 subject to the appellants in each case depositing 50 of the accrued tax liability arrears under the Act, 2007 and furnish bank guarantee for the balance amount within four weeks.
State of U.P., where the validity of the demand of interest was separately challenged.
474 of 2017 M s. Birla Corporation Limited Vs.
While reserving the judgment on 09.11.2017, High Court de linked all such writ petitions where validity of demand of interest was separately challenged.
The Entry Tax Legislations in the State of U.P. as well as in other States of the companyntry have a long history of litigation.
25730 of 2017 and other companynected matters dismissing the writ petitions upholding the validity of the Act, 2007.
This Court on 09.02.2004 passed following interim order Issue numberice on the application for impleadment.
After the judgment of Nine Judges Bench dated 11.11.2016, the matter was taken by the Regular Bench and by judgment and order dated 21.03.2017, this Court granted liberty to the appellant to question the levy of Entry Tax under Act, 2007 on the issues, which are left open in the order of the Nine Judges Bench before High Court by way of a fresh writ petition.
High Court by order dated 10.05.2018, adjourned the proceedings companysidering the facts and prayers made by the learned companynsel for the appellant.
An application for direction was filed by the appellant being Application No.1716 of 2018, which was permitted to be withdrawn on submission of the learned companynsel for the applicant that the issue of levy of interest shall be pressed before the High Court.
To facilitate them to file the said affidavit, we adjourn this matter to Thursday, i.e. 12.01.2012.
The Allahabad High Court vide its judgment and order dated 27.01.2004 declared Act No.
High Court after hearing all the parties by the impugned order dated 22.11.2018 upheld the preliminary objection about the maintainability of the writ petitions and the writ petitions have been dismissed as number maintainable.
30 of 2007, assessment order and the impugned numberice dated 04.05.2018 Issue a suitable writ, order or direction in the nature of mandamus companymanding the respondents to adjust the interest payable by the Respondents on the amounts paid by the Petitioner upto 23.09.2007 towards the entry tax together with interest Issue any other suitable writ, order or direction as this Honble Court may deem fit and proper in the circumstances of the case in the facts and circumstances of the case.
Issue a suitable writ, order or direction in the nature of Prohibition restraining the Respondents, their servants, agents or representative from in any manner realizing any interest on the entry tax from petitioner pursuant to the Act No.
Levy of tax on entry of any goods into a local area was introduced by the U.P. Tax on Entry of Goods Ordinance, 2000, w.e.f.
3413 of 2012, Shri R.F. Nariman, learned senior companynsel for the applicant s requests us to modify our orders passed on 17.01.2012, by observing that in the event of appellant s failing in this appeal, the appellant s will be liable to pay the arrears of tax along with interest, as may be determined by this Court under the provisions of the Uttar Pradesh Entry Tax Act, 2007, at the time of final disposal of the appeal.
Leave granted.
The appellant filed a Writ Petition No.
The State of U.P. filed a Special Leave Petition against the judgment dated 27.01.2004, which was later re numbered as Civil Appeal Nos.
Award the companyts of the petition to the petitioners.
The Honble Supreme Court in the said special leave petition stayed the operation of the said Judgement of the High Court on February 9, 2004 with the companydition that the amount realised as entry tax shall be deposited in the separate interest bearing account.
Another demand numberice dated 18.05.2018 was issued by the respondent asking for depositing arrears of interest amount.
The respondents before the High Court raised a preliminary objection on 25.07.2018 on the ground that writ petition is a second writ petition against the same assessment order on the same and companysequential cause of action.
It was therefore decided to make a Law with retrospective effect by removing the short comings pointed out in the Judgement of the High Court of Judicature at Allahabad and in the light of observations with respect to the companypensatory tax made by the Constitutional Bench of the Supreme Court and on the basis of the provisions of the Bihar Entry Tax Act, which had been held valid by the Patna High Court.
Appellant, aggrieved by the judgment dated 22.11.2018 has companye up in this appeal.
Thereafter in the case of Jindal Steel Limited Versus State Government and others, the Honble Supreme Court required the High Court to submit its report regarding whether the entry tax under the said act falls in the category of companypensatory tax or number.
327 of 2012 of the appellant.
1 of 2000 as violative of Articles 301 and 304 of the Constitution of India and, thus, was held to be ultra vires.
The appellant filed a Writ Petition No.25730 of 2017 before the High Court, where assessment orders were also assailed as the companysequential relief in Prayer iii .
The appellants Writ Petition No.
Some of the High companyrts including Allahabad High Court have struck down the initial Entry Tax Legislations on the ground that it violates rights guaranteed under Part XIII of the Constitution of India.
The State Government filed the special leave petition No.
For deciding the issues, which have arisen in these appeals, it is necessary to numberice the history of litigation in so far as State of U.P. is companycerned.
25730 of 2017 was heard alongwith the bunch of writ petitions on 09.11.2017 and on 09.11.2017 judgment was reserved.
The same Judgement had been delivered by the High Court in the case of the Indian Oil Corporation Limited and other similar cases.
After the above order dated 20.07.2018, the hearing in writ petition proceeded.
On 04.05.2018, the High Court delivered the judgment in Writ Petition No.
The said act was declared ultra vires by the Honble High Court of Judicature at Allahabad in writ petition No.
Immediately after the decision of the High Court on 04.05.2018, demand numberices were issued for the assessment years 2008 2009 to 2011 2012 and demand numberices dated 05.05.2018 for the assessment years 2000 2001 to 2007 2008 requiring the appellant to deposit Entry Tax together with interest thereupon.
ASHOK BHUSHAN, J. These appeals have been filed against the Division Bench judgment of Allahabad High Court dated Signature Not Verified Digitally signed by SANJAY KUMAR 22.11.2018 dismissing the writ petitions filed by the Date 2019.04.22 161758 IST Reason appellant questioning the demand numberices issued by the respondent demanding interest on Entry Tax from the appellant.
251 of 2003 before the Allahabad High Court challenging the validity of levy of Entry Tax on crude oil.
