Himachal Pradesh High Court
Pritam Chand vs State Of H.P And Others on 5 February, 2015
Author: Tarlok Singh Chauhan
Bench: Tarlok Singh Chauhan
IN THE HIGH COURT OF HIMACHAL PRADESH
SHIMLA
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CWP No. 1101 of 2015
Date of Decision: 5.2.2015
Pritam Chand. ...Petitioner.
Versus
State of H.P and others. .....Respondent.
Coram:
The Hon'ble Mr. Justice Tarlok Singh Chauhan, Vacation Judge.
Whether approved for reporting? No.
For the Petitioner: Sh. Raj Negi, Advocate.
For the Respondents: Mr. H.K.S. Thakur, and Mr. Parmod Kumar Addl.
AG, for the respondent.
Tarlok Singh Chauhan, J (oral)
The issue raised herein relates to the entry tax as imposed under the Himachal Pradesh Tax on Entry of Goods into the Local Area Act, 2010. The petitioner purchased one Escort Digmax-II Bachoe Loader from its manufacturer at Balabhgarh, Faridabad, Haryana for a consideration of Rs.22,00,000/- (Rupees Twenty Two ::: Downloaded on - 15/04/2017 17:35:17 :::HCHP 2 lacs only) on 4.2.2015. The above machinery is to be put for personal use of the petitioner and needs to be registered accordingly.
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2. The issue involved in this lis is no longer res-integra.
The judgment and order dated 5th August, 2014, passed in batch writ petitions, the lead case of which is CWP No. 7172 of 2010, shall govern this writ petition also alongwith interim orders. Copy of that judgment/order shall form part of this judgment also.
The writ petition is disposed of accordingly alongwith pending applications, if any.
Copy 'dasti'
(Tarlok Singh Chauhan)
February 5, 2015 Vacation Judge.
(shankar)
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