Constitutional validity challenge stayed pending final adjudication, with interim payment, security and deposit directions governing liability.

A constitutional challenge to the Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010 was not taken to final hearing because similar issues were already pending before the Supreme Court. Pending final adjudication, the Court directed an interim arrangement requiring payment of one-third of the assessed liability, security for the balance, and treatment of the amount paid as a deposit until disposal. The matter was therefore left open on merits, with only provisional payment and security directions operating in the meantime.

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Issues: (i) Whether the constitutional challenge to the Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010 warranted final hearing at that stage; (ii) what interim arrangement should govern payment and security pending final adjudication.

Analysis: The matter involved a constitutional validity challenge and similar issues were already pending before the Supreme Court. In that setting, the final hearing was deferred and an interim arrangement was put in place for partial payment of the assessed liability, with security for the balance, and with the amount paid to be treated as a deposit pending final disposal.

Conclusion: Final hearing was deferred and interim relief was granted directing payment of one-third of the assessed amount, security for the balance, and treatment of the amount paid as a deposit until final disposal.

Final Conclusion: The petition was not finally decided on merits; the Court only issued an interim arrangement pending final adjudication of the constitutional challenge.

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