JUDGMENT : S.C. SHARMA, J. 1. Parties through their counsel. 2. The petitioner before this Court, a company registered under the Companies Act, 1956 is registered with the Commercial Tax Department under the provisions of the M.P. Value Added Tax Act, 2002, having TIN No.23040801503 has filed this present petition being aggrieved by the final assessment order dated 29.07.2014 under Form 28 (Rule 40) charging Entry Tax for the period 01.04.2011 to 31.03.2012 passed by Deputy Commissioner, Commercial Taxes, Large Tax Payers Unit, Indore under the provision of Entry Tax Act 1976 r/w the Rules framed thereunder. 3. The facts of the case reveal that the petitioner is an authorised selling agent of Maruti Suzuki India Ltd. and is also engaged in the business of purchase/exchange of old/used vehicles from customers in the brand name of "Maruti True Value". 4. The petitioner has filed a chart along with the writ petition of the vehicles purchased from inside local area of Indore and the vehicles purchased from outside of Indore, meaning thereby, the vehicles having registration of the local area and having registration out side the local area. Dispute in the present case is whether in respect of the vehicles which have been sold by the petitioner or whether in respect of the vehicles, which have been sold from Indore dealers to various persons and in respect of the same vehicles the Entry Tax has already been paid can be subjected to payment of entry tax again on selling of second hand vehicles, in spite of the fact that there is no change of local area or without causing entry from one local area into another local area. 5. It has been stated before this Court that in respect of the vehicles purchased from outside persons (unregistered dealers), within the same local area levy of entry tax by the respondents is bad in law and is contrary to the statutory provisions and the respondents are ridiculously charging the entry tax from them. 6. Learned counsel has argued before this Court that taking into account the Preamble of Entry Tax and after going through the Definition clause, the entry tax is levied on the entry of goods into a local area in Madhya Pradesh for consumption, use or sale therein. 7. 6. Learned counsel has argued before this Court that taking into account the Preamble of Entry Tax and after going through the Definition clause, the entry tax is levied on the entry of goods into a local area in Madhya Pradesh for consumption, use or sale therein. 7. He has further contended that in the present case, entry tax has already been paid upon the goods when they entered into the local area of Madhya Pradesh and, therefore, the entry tax cannot be charged twice upon the goods, which have been purchased by the petitioner and sold again. 8. Respondent/State has filed reply and the respondent/ State has placed reliance upon Section 3: Incidence of Taxation and the contention is that even though the goods have earlier entered in Madhya Pradesh, there is no proof whether the entry tax has been charged therein, therefore, they are charging the entry tax again on the vehicles purchased by the petitioner and sold to other persons. 9. It has been further submitted by the learned counsel for the State that petitioner is a registered company and it has purchased the vehicles through unregistered dealer and on account of proviso to Section 3 (1) of the M.P. Entry Tax Act, 1976, the question of quashment of the impugned order does not arise. 10. Heard the learned counsel for the parties and perused the record. 11. In the present case, The Preamble of Entry Tax Act, 1876 (No.52 of 1976) r/w Section 2: Definitions, read as under:- "B.1 "An act to levy a tax on the entry or goods into a local area in Madhya Pradesh for consumption, use or sale therein." 12. The aforesaid preamble makes it very clear that Entry Tax Act, 1976 was enacted to levy a tax on the entry of goods into a local area in Madhya Pradesh for consumption, use or sale therein. The aforesaid preamble makes it very clear that Entry Tax Act, 1976 was enacted to levy a tax on the entry of goods into a local area in Madhya Pradesh for consumption, use or sale therein. Other statutory and necessary provisions for deciding the present writ petition are detailed as under:- "B.3- The Charging provisions contained in section 3 and the same reads as under:- "Section-3 : Incidence of taxation (1) There shall be levied on entry tax,- (a) on the entry in the course of business of a dealer of goods specified in Schedule - II, into each local area for consumption, use or sale therein; and (b) on the entry in the course of business of a dealer of goods specified in Schedule - III into each local area for consumption or use of such goods but not for sale therein; and such tax shall be paid by every dealer liable to tax under the MP VAT Act, 2002, who has effected entry of such goods: Provided that no tax under this subsection shall be levied, - (i) in respect of goods specified in Schedule " II other than the local goods, purchased from a registered dealer on which entry tax is payable or paid by the selling registered dealer; (ii) in respect of goods specified in Schedule " II which after entry into a local area are sold outside the State or in the course of inter-State trade or commerce or in the course of export out of the territory of India; (iii) in respect of goods specified in Schedule " III imported from outside the State for consumption or use but which have been disposed of in any other manner; (iv) in respect of goods exempted from entry tax under Section 10 and if tax on the entry of any goods specified in Schedule " II or Schedule -III effected during any period has been deposited by a dealer into the Government treasury and subsequent to such entry the goods are disposed of in the manner described in clause (ii) of this proviso, such dealer shall be entitled to a set off of the tax already paid by him in respect of such goods and such set off shall be adjusted towards the tax payable by him in such manner as may be prescribed: Provided further that notwithstanding anything contained in this Act, where a dealer in the course of his business, purchases goods from a person or a dealer other than a registered dealer who has effected entry of such goods into a local area prior to such purchase, the entry tax shall be paid by the dealer who has purchased such goods. Provided also that notwithstanding anything contained in this Act, where a dealer liable to pay tax under the MP VAT Act, 2002 in the course of his business into a local area, purchases goods specified in Schedule " III, other than goods which are local goods in relation to such local area, from another dealer of the same local area for consumption or use, they entry of such goods shall be deemed to have been effected into such local area by the dealer who has purchased such goods for the aforesaid purpose and entry tax shall be paid by such dealer. Provided also that in respect of packing material "sale" shall mean the sale of packing material as such and shall not include its sale along with the goods packed or contained therein." 13. It is pertinent to note that The Entry Tax was introduced in place of Octroi as from 1st September 1976. Before 01.04.1976 various Municipal Corporations/Local bodies used to recover the Octroi on entry of goods into that local area comprised within there limits. Entry Tax Act is an Act to levy tax on the entry of goods into a local area in M.P. for consumption, use or sale therein. The Entry Tax was legislated by the State Legislator under Entry 52 of List 2 of 7th Schedule to the Constitution of India and the same reads as under:- "Taxes on entry of goods into a local area for consumption, use or sale therein" In the present case, once the goods have already entered into a local area for consumption, use or sale and the petitioner is now selling the vehicle upon which the entry tax has already been paid, the question of charging entry tax again does not arise. The petitioner as per the endorsed chart is paying entry tax in respect of vehicles brought from outside of the State and in respect of vehicles where no entry tax has been paid at all. 14. Petitioner in respect of the goods when the entry tax has already been paid cannot be forced to pay the entry tax twice as the goods are not entering in local area again and there is only a change in the ownership. 14. Petitioner in respect of the goods when the entry tax has already been paid cannot be forced to pay the entry tax twice as the goods are not entering in local area again and there is only a change in the ownership. The Entry Tax Act provides for levy of tax upon entry into local area and in case of change of ownership, no case is made out to pay the entry tax as the same has already been paid at the first instance. 15. In the present case, petitioner being a dealer in Indore purchases goods from Maruti Udyog Ltd. Haryana and at that point of time, entry tax is paid when the vehicle is brought to Indore and it is sold at Indore and thereafter, the vehicle again re-sold to the petitioner i.e. "Maruti True Value". There is no change in respect of local area i.e. Indore where vehicle owner has sold the vehicle to the petitioner. 16. Not only this, entry tax has already been paid in respect of the vehicles, which have been sold to the persons who are residing at Indore, this Court is of the considered opinion that the respondents cannot charge the tax upon the goods which have already entered in local area and in respect of which the entry tax has already been paid. 17. This Court has carefully gone through the second proviso of Section 3(1) of Entry Tax Act and the same reads as under:- "D.2 " That even otherwise the second proviso of Section 3(1) contains the words "who has effected entry of such goods into a local area prior to such purchase" meaning thereby that the said proviso can be applied only when the seller (unregistered dealer) has effected entry of such goods into the local area from another local area." 18. In the present case, all the sellers are residents of Indore and the vehicles are registered in Indore and no entry has been caused by these sellers prior to sale of vehicles to the petitioner. Thus in any event the question of liability of entry tax twice upon the petitioner does not arise. 19. In the present case, all the sellers are residents of Indore and the vehicles are registered in Indore and no entry has been caused by these sellers prior to sale of vehicles to the petitioner. Thus in any event the question of liability of entry tax twice upon the petitioner does not arise. 19. This Court is of the considered opinion that the entry tax assessed vide order dated 29.07.2014 for assessment year 2011-12 to the extent, the entry tax has been charged upon the vehicles purchased from unregistered dealer/persons without there being any entry area is bad in law, meaning thereby, the respondents cannot charge the tax again upon the vehicles which have already entered in the local area and in respect of the same vehicles, tax has already been paid. 20. Resultantly, the writ petitions are allowed. The impugned order to the extent stated above is quashed. Respondents are directed to refund the amount recovered from the petitioner within a period of 90 days from today failing which the amount shall carry an interest @ 12% from the date of realisation till the amount is actually paid to the petitioner. The other connected writ petition is also allowed. The impugned order is quashed. No order as to costs.