The rule was made absolute with companyts and a writ of mandamus was issued directing the appellants herein number to impose any levy under the provisions of the said Act.
24 of the said Class IV vegetable oils, other than mustard oil, groundnut oil etc.
In item No.
It was further held that the term groundnut might answer the description of being nuts used as edibles as also oil seeds for edible oils.
There was also a further mandate upon the appellants herein directing them to refund all taxes realised under the said Act on groundnut imported by the petitioners, respondents herein into Calcutta Metropolitan Area.
has been specifically mentioned.
From the Judgment and Order dated 31.5.1973 of the Calcutta High Court in Appeal from Original Order No.
4, item No.
22 under Class IV oil seeds of vegetable oils other than mustard, rape, groundnut etc.
612 of 1971.
From the Judgment and Order dated 9.9.
Against this judgment and order the appel lant State of West Bengal preferred an appeal.
Govind Das and Mr. G.S. Chatterjee for the Appellants.
1981 of the Calcutta High Court in Appeal from Original Order F.M.A. No.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
WITH CIVIL APPEAL NO.
was mentioned.
1387 of 1973.
4301 of 1984.
5805 of 1970.
The learned single Judge who issued the rule after hearing both the parties held that though under SI.
The legislature intended to impose levy on nuts imported as edibles and number to companyer such nuts imported as oil seeds for edible oils.
N. Mukherjee for the Respondents in C.A. No.
They have therefore prayed for a mandate directing the appellants number to impose any entry tax on the ground that they are edible nuts failing under specific entry of edibles provides in the Schedule to the said Act.
4301 of 1984.
The Judgment of the Court was delivered by C. RAY, J. Civil appeal No, 1387/73.
The respond ents who are licensed dealers under the West Bengal Edible Oil Seed Dealers Licensing Order, 1963 have challenged the imposition of entry tax on groundnuts imported into Calcutta Metropolitan Area for the purpose of manufac ture of groundnut oil under the provisions of the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1970 on the ground that such importation of groundnuts as oil seeds is number subject to any levy under the provisions of the said Entry Tax Act in as much as there is numberspecific provision for levy on ground nuts as oil seeds for manufacturing edible oil.
459 of 1980.
1387 of 1973.
This appeal by special leave is against the judgment and order passed in appeal from Original Order No.612 of 1971 dated May 31, 1973 by the Division Bench of the High Court of Calcutta affirming the judgment and order of the learned Single Judge made in Civil Revision Case No.
K. Ganguli and Miss Mridula Ray for the Respondent in C.A. No.
3 in the said Schedule yet the learned Judge held that since groundnut is oil seed for manufac turing edible oil which is number subject to entry tax, the groundnut imported for the purpose of extracting oil as oil seed by the dealers was number subject to the imposition of entry tax.
t of the Schedule to the said Act, nuts was a speci fied item for purposes of imposition of entry tax as shown in companyresponding companyumn No.
There was also a prayer or refund of the taxes already imposed and companylected by the respond ents.
