Calcutta High Court
The State Of West Bengal And Ors vs Pepsico India Holdings Private Limited on 27 February, 2024
Author: Debangsu Basak
Bench: Debangsu Basak
OD 1 TO 12
IN THE HIGH COURT AT CALCUTTA
CIVIL APPELLATE JURISDICTION
ORIGINAL SIDE
APO/106/2018
IA NO: GA/2/2013(Old No:GA/2741/2013)
THE STATE OF WEST BENGAL AND ORS.
VS
PEPSICO INDIA HOLDINGS PRIVATE LIMITED
APO/107/2018
IA NO: GA/2/2013(Old No:GA/2744/2013)
JOINT COMMISSIONER , COMMERCIAL
TAX ,GROUP I,BARRACKPUR & ORS.
VS
CENTURY EXTRUSIONS LTD & ANR.
APO/108/2018
IA NO: GA/2/2013(Old No:GA/2750/2013)
STATE OF WEST BENGAL & ANR.
VS
SIEMENS LTD & ANR.
APO/113/2018
IA NO: GA/2/2013(Old No:GA/2736/2013)
STATE OF WEST BENGAL & ANR.
VS
IMPEX FERROTECH LTD & ANR
APO/114/2018
IA NO: GA/2/2013(Old No:GA/2734/2013)
STATE OF WEST BENGAL AND ANR
VS
IMPEX METAL AND FERRO ALLOYS LTD
AND ANR
APO/116/2018
IA NO: GA/2/2013(Old No:GA/2729/2013)
STATE OF WEST BENGAL AND ORS
VS
RANBAXY LABORATORIES LTD
2
APO/117/2018
IA NO: GA/2/2013(Old No:GA/2727/2013)
STATE OF WEST BENGAL & ORS,
VS
DUTCH TECH TOOLS PVT.LTD.
APO/122/2018
IA NO: GA/2/2013(Old No:GA/2713/2013)
STATE OF WEST BENGAL AND ORS
VS
NOKIA INDIA PVT LTD.
APO/123/2018
IA NO: GA/2/2013(Old No:GA/2719/2013), GA/3/2017(Old
No:GA/3163/2017)
STATE OF WEST BENGAL AND ORS
VS
MARICO LTD.
APO/125/2018
IA NO: GA/2/2013(Old No:GA/2720/2013)
STATE OF WEST BENGAL & ANR.
VS
GLAXO SMITHKLINE CONSUMER HEALTHCARE LTD
APO/126/2018
IA NO: GA/2/2013(Old No:GA/2723/2013)
STATE OF WEST BENGAL & ORS
VS
ROHIT FERROTECH LIMITED & ANR.
APO/128/2018
IA NO: GA/1/2013(Old No:GA/2187/2013)
STATE OF WEST BENGAL AND ORS
VS
GODREJ CONSUMER PRODUCTS LTD
BEFORE :
THE HON'BLE JUSTICE DEBANGSU BASAK
-A N D-
THE HON'BLE JUSTICE MD. SHABBAR RASHIDI
DATED : 27th February, 2024.
3
Appearance :-
Mr. K. Datta, Ld. AG.
Mr. A. Ray, Ld. GP.
Mr. T.M. Siddiqui, Ld. AGP
Mr. Debasish Ghosh, Adv.
Mr. Tanoy Chakraborty, Adv.
Mr. Saptak Sanyal, Adv.
...for State/Appellant
Mr. Avra Mazumder, Adv.
Mr. Sumit Gadodia, Adv.
Mr. Joybrata Misra, Adv.
Ms. Alisha Das, Adv.
...for respondent in APO/106/2018
Mr. Avra Mazumder, Adv.
Mr. Suman Bhowmik, Adv.
Ms. Alisha Das, Adv.
...for respondent in APO/126/2018 Mr. Prantik Garai, Adv.
Mr. Ayan Dutta, Adv.
Mr. Kumarjit Das, Adv.
Ms. Mou Saha, Adv.
...for respondent in Item 12.
Mr. Boudhayan Bhattacharyya, Adv.
(in VC) The Court :- Several matters relating to the validity of the entry tax are taken up for consideration both in the Original Side as well in the Appellate Side.
Mr. Boudhayan Bhattacharyya, learned Advocate appearing for the applicant in CAN No.3/2024, CAN No. 4/2024, CAN No.5/2024 and CAN No. 6/2024 filed in MAT No. 1385 of 2013 submits that vires of the Act was under challenge before the Tribunal in respect of more than nine hundred (900) matters. All those matters were disposed of by the Tribunal by a common judgement and order against which, the State filed about fifteen (15) writ petitions. State left out to some of the original 4 applicants before the Tribunal in the writ petition, which were filed before the High Court. Consequently, his clients filed four several applications for being added as party respondent in pending matters for a right of hearing in the pending matters.
In the facts and circumstances of the present case, it would be appropriate to allow CAN No.3/2024, CAN No. 4/2024, CAN No.5/2024 and CAN No. 6/2024 filed in MAT No. 1385 of 2013, as the applicants in such applications were before the Tribunal in which a common judgment and order was passed.
Learned Advocate on record for the appellant in MAT No. 1385 of 2013 is granted liberty to correct the cause title accordingly. CAN No.3/2024, CAN No. 4/2024, CAN No.5/2024 and CAN No. 6/2024 are disposed of accordingly.
Learned Advocate General on instruction submits that all original applicants whose original applications were disposed of by a common judgement and order will be added as party respondents in the pending matters. He seeks time to do so.
Principal Secretary is present in Court pursuant to earlier order dated 20th February, 2024. Personal presence of the Principal Secretary is dispensed with.
In Re : APO/128/2018 (Item 12) 5 Supplementary affidavit filed by the respondent be taken on record.
List the matters on March 19, 2024 in order to facilitate the State to take appropriate steps.
(DEBANGSU BASAK, J.) (MD. SHABBAR RASHIDI, J.) GH.