Research › Search › Judgment

Calcutta High Court · body

2017 DIGILAW 11 (CAL)

Arihant Traders v. State of West Bengal

2017-01-04

DEBANGSU BASAK

body2017
JUDGMENT : 1. The constitutional validity of the West Bengal Tax on Entry of Goods into Local Area, 2012 (hereafter ‘the 2012 Act’) is under challenge in this writ petition. 2. It has been brought to the notice of this Bench that, a Constitution Bench of the Supreme Court in a decision of recent origin dated November 11, 2016 passed in C.A. No. 3453 of 2002 (Jindal Sainless Limited & Anr. –vs- State of Haryana & Ors.) has interpreted various provisions of the Constitution and, inter alia, upheld the validity of entry tax. However, whether the State legislations including the 2012 Act are discriminatory or not, has been left for decision of the individual Benches. It is also reported that final decision is awaited. 3. In that view of the matter, hearing of the writ petition stands adjourned sine die with liberty to the parties to mention it after the appropriate Bench of the Supreme Court decides the appeal before it pertaining to the 2012 Act. 4. Pending hearing of this writ petition, the respondents may proceed for assessment and issue demand notice, but no coercive action for realization of any demand shall be taken by the respondents without the leave of the Court.