TaxTMI 
TaxTMI 
2021 (8) TMI 407
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....ched the 3rd respondent for the purpose of new registration of the imported vehicle and the 3rd respondent insisted the petitioner to submit 'Entry Tax Clearance Certificate' to be obtained from the 2nd respondent. When the petitioner approached the office of the 2nd respondent, the 2nd respondent insisted payment of Entry Tax in respect of the imported vehicle. 3. The petitioner states that he has paid the customs duty and therefore, no further tax is to be levied. Neither Sales Tax nor Entry Tax is levied for vehicles that are imported. The contention of the petitioner is that, the goods that are manufactured in India suffers payment of Excise Duty and the goods that are imported suffers Customs Duty. By questioning the levy of Entry Tax, the petitioner has prayed for an injunction restraining the respondents from collecting the Entry Tax in respect of the imported vehicle. 4. The issue raised in the present writ petition is no more res integra. The Hon'ble Supreme Court of India in the case of State of Kerala v. Fr.William Fernandez, reported in [2018] 57 GSTR 6 (SC), has held as follows: "No court can compel the Government to exercise its power to exa....
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....ubtedly would affect the public interest. Thus, this Court is of the opinion that the constitutional perspectives and the manner in which the writ petitions are filed are to be dealt with for the interest of protecting the rights of the citizens, who are all approaching this Court for redressal of their genuine grievance. First question to be considered is that whether a citizen filing the writ petition is bound to state about his identity including his profession and other particulars, or not? 11. The erstwhile rules of the High Court to regulate the proceedings under Article 226 of the Constitution of India stipulates the manner in which the Affidavits are to be filed in a writ petition and the same reads as under. "5. Every Affidavit filed in support of a Writ Petition or Writ Miscellaneous Petition shall set forth the cause title of the Writ Petition or Writ Miscellaneous Petition as the case may be and the facts and grounds of the relief sought for. The Affidavit should also contain other alternative remedy, if any, available to the Petitioner and if such remedy is not availed of, the reasons therefor. It should also contain that there is no equally efficacious rem....
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....details, amounts to suppression of facts. 14. When the matter was called on 03.08.2021, none appeared and the case is posted today, i.e. on 05.08.2021 and the learned counsel appeared and filed a Memo stating that the previous counsel on record passed away and therefore, there was no representation on 03.08.2021 and on receiving the information, the petitioner engaged the present counsel. 15. May that be, the Memo filed by the petitioner states that he had already paid 50% of the Entry Tax as per the interim order passed by this Court in the year 2015 and remaining 50% will be paid by the petitioner within seven days from the date of receipt of demand notice from the 3rd respondent. However, the learned counsel, who appeared on behalf of the petitioner before this Court in person submitted that the petitioner is ready to pay the tax either on 06.08.2021 or on 09.08.2021. 16. Under these circumstances, this Court thought fit that citizens of this great nation are to be reminded of their fundamental duties in order to avoid unnecessary ligations before the High Courts, which would not only cause over burdening, but the redressal of the grievance of the genuine litigants are ....
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....a question of law which arose before it for its determination; and however unnecessary it was for it to decide that question, having expressed an opinion on that point it became an authoritative pronouncement on that question of law, and the Privy Council, by deciding that question of law, set its seal of approval upon that question of law. It cannot be suggested that the doctrine of obiter dicta was so far extended as to make the Courts bound by any and every expression of opinion either of the Privy Council or of the Supreme Court, whether the question did or did not arise for the determination of the higher judicial authority." 18. In Stroud's Judicial Dictionary, which is based upon the case of 'Flower v. Ebbw Vale Steel, Iron & Coal Co', 1934 2 KB 132 (A), it is held as follows: "7.........The passage is at page 154 in the judgment of Mr. Justice Talbot. The question that arose before the Court of appeal was whether an earlier decision in Dew v. United British Steamship Co. [(1928) 139 L.T. 628.] was binding upon it, and this is what Mr. Justice Talbot says:- "It is of course perfectly familiar doctrine that "Obiter dicta", though they may have....
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....erefore, extend to all observations of points raised and decided by the Court in a given case. So far as constitutional matters are concerned, it is a practice of the Court not to make any pronouncement on points not directly raised for its decision. The decision in a judgment of the Supreme Court cannot be assailed on the ground that certain aspects were not considered or the relevant provisions were not brought to the notice of the Court (See AIR 1970 SC 1002 and AIR 1973 SC 794). When Supreme Court decides a principle it would be the duty of the High Court or a subordinate Court to follow the decision of the Supreme Court." 20. Importance and contribution of "Obiter dictum" by the Courts, for the development of field of law and interpretation of constitution: (i) Great Lawyers and Great Judges have contributed for the March of law in our great Nation. High Courts and the Supreme Court are the custodian of the Constitution and bound to contribute for the development of the constitutional principles. For instance, facets of Article 21 of the Constitution was developed from time to time and now providing a decent medical facility to the citizen becomes an integral part ....
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....he March of law in our great Nation. Therefore, the importance of "Obiter dicta" in any judgment reminding the duties of the citizen or elaborating the Constitutional principles and in order to protect the Constitutional values and philosophies, can at no circumstances be undermined. The "Obiter dicta" as a part of the document is valuable ideas, perspectives, philosophies, visionaries of the Constitution, considered and delivered by the Courts with the assistance of the great lawyers and the Hon'ble Judges. (v). The Constitutional Courts are not functioning to simply resolve the disputes by saying 1+1=2. Beyond resolving the issues between the parties, the extraordinary powers conferred under Article 226 is bound to be exercised by the High Courts, whenever an occasion comes for the development and March of law. Thus, such wonderful ideas, ideologies, theories, doctrines in numerous judgments by way of "Obiter dicta" became the law of this great Nation and contributed for the development of our Indian democracy. (vi). The arguments of the petitioner is that he has a right to seek constitutional remedy is well recognized and emphatically he has. Equally, the f....