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    <title>2026 (8) TMI 411 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Interim protection against coercive entry-tax recovery was granted while challenges to saving-provision amendments and a removal-of-difficulty order await further consideration. The challenges concern provisos authorising executive measures to implement a repealed entry-tax enactment and recovery procedures prescribed under the order. A prima facie view recognised that, following repeal of the enactment and omission of the relevant State List entry, legislative competence to facilitate entry-tax collection may no longer exist, although actions already taken under the saving clause may remain preserved. Final hearing was adjourned pending the State&#039;s response, and no coercive action may be taken against the petitioners meanwhile.</description>
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    <pubDate>Tue, 05 May 2026 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=796538</link>
      <description>Interim protection against coercive entry-tax recovery was granted while challenges to saving-provision amendments and a removal-of-difficulty order await further consideration. The challenges concern provisos authorising executive measures to implement a repealed entry-tax enactment and recovery procedures prescribed under the order. A prima facie view recognised that, following repeal of the enactment and omission of the relevant State List entry, legislative competence to facilitate entry-tax collection may no longer exist, although actions already taken under the saving clause may remain preserved. Final hearing was adjourned pending the State&#039;s response, and no coercive action may be taken against the petitioners meanwhile.</description>
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      <pubDate>Tue, 05 May 2026 00:00:00 +0530</pubDate>
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