Mega Flex Plastics Limited & Anr vs The State Of West Bengal & Ors on 8 March, 2017

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20
08.03.2017
W.P. 5821(W) of 2017
KC
Mega Flex Plastics Limited & Anr.
Vs.
The State of West Bengal & Ors.

Ms. Swapna Das
Mr. S. Das.
... for the petitioners.

Mr. Pritha Dudheria
Mr. Soumitra Mukherjee.
... for the State.

The constitutional validity of the West Bengal Tax on Entry

of Goods into Local Area Act, 2012 (hereinafter 'the 2012 Act') is under

challenge in this writ petition.

It has been brought to the notice of this Bench that, a

Constitution Bench of the Supreme Court in a decision of recent origin

dated November 11, 2016 passed in C.A. No. 3453 of 2002 (Jindal

Stainless Limited & Anr. Vs. State of Haryana & Ors.) has interpreted

various provisions of the Constitution and, inter alia, upheld the validity of

entry tax. However, whether the State legislations including the 2012 Act

are discriminatory or not, has been left for decision of the individual

Benches. It is also reported that final decision is awaited.

In that view of the matter, hearing of the writ petition

stands adjourned sine die with liberty to the parties to mention it after

the appropriate Bench of the Supreme Court decides the appeal before it
2

pertaining to the 2012 Act.

Pending hearing of this writ petition, the

respondents may proceed for assessment and issue demand

notice, but no coercive action for realization of any demand shall be taken by the respondents without the leave of the Court.

Urgent certified website copies of this order, if applied for, be made available to the parties upon compliance of the requisite formalities.

(Debangsu Basak, J.)

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