Entry Tax Abolition

[Dibyendu Bhattachayya]

Is Entry Tax removed from West Bengal?

In her 100-page order Justice Indira Banerji stated  that the 'West Bengal Tax on Entry of Goods into Local Areas Act, 2012' is unconstitutional because the state Act doesn't have the President's assent. I've the above mentioned news. But It's not not clear that State Government has removed entry tax.

 

[DR.MARIAPPAN GOVINDARAJAN]

The State Government might have filed appeal before the Supreme Court against such order. It should be ensured. If no appeal is filed then the State is bound to obey the orders of High Court. Can you give the case citation No. so as to have further analysis in this regard

AI Summary

Entry tax validity questioned after state Act lacks presidential assent, nullifying the levy unless appealed. Whether the State imposition of an entry tax under the West Bengal Tax on Entry of Goods into Local Areas Act, 2012 is operative turns on the constitutional validity of the statute where the judge found the Act lacked the President's assent; that defect, if sustained, removes the statutory basis for the levy. The enforceability depends on whether an appeal has been filed, and absent an appeal the State is obliged to comply with the High Court order.