Calcutta High Court (Appellete Side)
Director: Bhawani Shankar Agarwal vs State Of West Bengal & Ors on 12 December, 2013
Author: Harish Tandon
Bench: Harish Tandon
1 Court 12.12.2013 W.P. 35884 (W) of 2013 No. 22 Sl 31 Ac Detco India Pvt. Limited & Anr Director: Bhawani Shankar Agarwal
-vs-
State of West Bengal & Ors Mr. Sourav Sengupta ... For Petitioners Mr. Soumitra Mukherjee ... For Ld. Advocate General 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 learned Advocate General, who is represented, submits that the said judgment is carried in an appeal before the Division Bench in M.A.T. 1107 of 2013 and the Division Bench has directed the matter to be listed in the Monthly Combined List of cases for the month 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 mater is sub-judice before the Division Bench and the decision that would be taken therein would have impact on the determination, which is required to be made in this writ petition.
Accordingly, the writ petition is adjourned till disposal of the matter pending before the Division Bench.
The parties are at liberty to pray for inclusion of this matter upon disposal of the 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.)