Gauhati High Court
Bharti Airtel Limited & 2 Ors vs The State Of Assam And 2 Ors on 10 November, 2017
Author: Manojit Bhuyan
Bench: Manojit Bhuyan
WP(C) 6938/2015
BEFORE
HON'BLE THE CHIEF JUSTICE MR. AJIT SINGH
HON'BLE MR. JUSTICE MANOJIT BHUYAN
10.11.2017
(Ajit Singh, C.J.)
Dr. AK Saraf, learned senior counsel assisted by Mr. Z Alam,
Ms. SP Sheena and Mr. P Das, learned counsel for the
petitioners.
Mr. B Choudhury, learned Standing Counsel, Finance &
Taxation for the respondents.
In the present petition, the petitioner has challenged the validity of the Assam Entry Tax (Second Amendment) Act, 2014 in so far as the same authorizes the State Government to levy entry tax on import of goods into local areas from outside the territory of India.
Admittedly, the grounds on which the validity of the Act in question has been challenged, have been negated by the Supreme Court in a bunch of appeals including Civil Appeal Nos. 3381 - 3400 of 1998, State of Kerala Vs. Fr. William Fernandez vide judgment dated 9.10.2017.
We accordingly dismiss the present petition also.
JUDGE CHIEF JUSTICE
skd
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