No Coercive Action for recovery of Entry Tax Dues - Calcutta High Court - Order

ORDER SHEET

IN THE HIGH COURT AT CALCUTTA

Constitutional Writ Jurisdiction

ORIGINAL SIDE

WP 1178 OF 2013

MESCAB INDIA PVT. LTD.

Versus

STATE OF WEST BENGAL AND ORS.

BEFORE:

The Hon'ble JUSTICE HARISH TANDON

Date: 11th December, 2013.

Mr.Piyal Gupta, Advocate

…for petitioner

The Court: The petitioners have sought for declaration that the provisions of the West Bengal Tax On Entry of Goods Into Local Areas Act, 2012 and the Rules made thereunder are ultra vires and be declared as null and void. In one of the writ petitions being W.P. 11407(W) of 2012 the vires of the provisions of the said Act was also challenged and by a judgment dated 24-06- 2013 the Hon’ble Single Bench declared the provisions of the said Act as ultra vires.

The State respondents who are represented, submit that the said judgment is carried in an appeal before the Division Bench in M.A.T. 1107 of 2013 and the Hon’ble Division Bench has directed the matter to be fixed in the monthly combined list of January, 2014 and by way of interim measure, directed the authorities to proceed with the assessment proceeding and they are not liable to refund the entry tax, already collected.

This Court finds that the matter is sub-judice before the Division Bench and the decision that would be taken therein would have the impact on the determination which is required to be made in this writ petition.

It is pointed out that the authorities are taking coercive steps for realization of the said amount which appears to be contrary of the order of the Division Bench, as the Division Bench directed the authorities to proceed for an assessment proceeding only. Therefore, this Court does not find that any interim order as prayed for is required to be passed.

Accordingly, this writ petition is adjourned sine die till the disposal of the matter pending before the Hon’ble Division Bench. The parties are at liberty to pray for inclusion of this matter upon disposal of an appeal or if any order be passed by the Division Bench which does not put any impediment in deciding the instant writ petition.

(HARISH TANDON, J.)

GH.