TaxTMI 
TaxTMI 
2014 (6) TMI 63
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....ns led by Writ Tax No. 1484 of 2007 (ITC Ltd vs. State of UP and others), which was finally decided on 23.12.2011. The operative portion of the judgment, by which the constitutional validity of the UP Tax On Entry of Goods Into Local Areas Act, 2007 was upheld, and the writ petitions were dismissed, is quoted as below:- "150. For the reasons given as above, we hold that the State of U.P. did not lack legislative competence in enacting U.P. Tax on Entry of Goods into Local Areas Act, 2007, imposing entry tax on the entry of scheduled goods into the local areas for consumption, use or sale thereunder. The provisions of the Act patently and facially indicate and that there are sufficient guidelines and guarantees under the Act for ensuring that the entire amount of entry tax collected and credited to the U.P. State Development Fund is utilised only for the purposes of its reimbursement to facilitate the trade, commerce and industry. The State Government has also established that the entire amount of entry tax is by way of reimbursement / recompense to the trade, commerce and industry, in the local areas of the State of U.P. provides quantifiable/ measurable benefits to its payers. ....
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....ed by the Allahabad High Court in the aforesaid writ petitions. While considering the request made by some of the petitioners/assesses, we have passed conditional interim orders dated 10.1.2012 and 13.1.2012. On a request made by learned Solicitor General, we had separated these special petitions, though they were posted before the Court on the previous dates of hearing. While doing so, after hearing Shri R.F.Nariman, learned Solicitor General, appearing for the petitioners, we had passed the following Order : "Shri R.F.Nariman, learned Solicitor General, appearing for the Petitioner in this matter, would contend that the respondents have issued demand notices, inter alia, demanding the payment of Entry Tax under the provisions of U.P. Tax on Entry of Goods Into Local Areas Act, 2007 for the assessment periods 2007--2008, 2008--2009, 2009--2010 and 2010-2011, without there being any quantification by way of assessments for all these years. Faced with this situation, learned senior counsel, Sh. K.K. Venugopal, appearing for the respondent--State would submit that he will file an appropriate affidavit indicating whether the petitioners herein have filed the monthly or annual....
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....uthorities to quantify the tax lia1ibity, either based on the returns filed by the assessee or on the basis of best assessment order, if they so desire, and if the Act so permits for the assessment years 2008--2009, 2009--2010 and 2010--2011. After such quantification, the State is at liberty to issue appropriate demand notices. Learned Solicitor General, Shri R.F.Nariman, submits that the assessees stand unique in its own way and the assesse should not be treated like any other assessee(s). We are not inclined to accept the request of the learned Solicitor General. We say so for the reason that all the dealers under the Act, unless they are exempted from payment of tax under the Act, should be treated equally and further, the uniformity even while passing the interim orders is the hallmark of this justification. Therefore, the assessee is also a dealer under the Act and the said assessee is to be treated in the same manner as has been done in the case of the other assesses under the Act. Learned Solicitor General, Shri R.F.Nariman has also brought to our notice the orders passed by this Court in the case of Bongaigaon Refinery & Petrochemical Ltd [Now Indian Oil Corporation ....
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.... Taking into consideration respective contentions canvassed by the learned counsel for the parties, we are of the view that the request of the learned Solicitor General is reasonable and requires to be accepted since it is not causing any prejudice to the department. Accordingly, we grant liberty to the petitioners/assessees to make appropriate application/petition before the appellate authorities/revisional authorities/High Court within four weeks' time from today. If such an application is filed within the time granted by this Court, the appellate authority/ revisional authority/High Court will consider the same in accordance with law within four weeks thereafter. Shri Sunil Gupta, learned senior counsel appearing for the State, on instructions would submit that the respondents shall not resort to any recovery proceedings against the petitioners till the disposal of the applications/petitions filed by the assessee. The same is placed on record. SLP (C) No. 196/2012 [Moser Beer India Ltd. vs. STATE OF U.P. & ORS.] Notice to the respondents. Learned counsel appears and accepts notice on behalf of all the respondents. Leave granted. In this Civil Appeal, the app....
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....eal wants to seek statutory remedies provided under the Act against the assessment orders, best judgment assessment orders, provisional assessment orders, appeals or revisions before appropriate forum, they are at liberty to do so and if such appeals or revisions are filed, we direct the statutory authorities to consider the same in accordance with law. We also reserve liberty to the respondent--State of U.P. to verify the veracity of the statement made by the appellant in the affidavit filed insofar as the tax burden being passed on the consumers directly or indirectly. Liberty is granted to the respondents to file appropriate application before this Court for modification of the interim orders granted, if for any reason, the appellant in this case has passed on the tax burden on the consumers". 6. The Lucknow Bench of this Court in Misc. Bench No. 11810 of 2011 and other connected petitions at Lucknow, disposed of the writ petitions in terms of the interim orders passed by the Apex Court in Indian Oil Corporation Ltd's case. The order has also been followed by this Court in some writ petitions, disposing of the matters in terms of the interim order passed by the Apex Cou....