Allahabad High Court
M/S Shimla Food & Flavours, Lucknow Thru ... vs Commissioner Of Commercial Tax, ... on 14 July, 2010
Court No. - 19 Case :- MISC. SINGLE No. - 3915 of 2010 Petitioner :- M/S Shimla Food & Flavours, Lucknow Thru Partner Respondent :- Commissioner Of Commercial Tax, U.P.,Lucknow & Ors. Petitioner Counsel :- P. Agrawal Respondent Counsel :- C.S.C. Hon'ble S.C. Chaurasia,J.
Heard learned counsel for the petitioner and learned Standing counsel appearing for the opposite parties.
List along with writ petition no. 1145(M/B) of 2009. The order dated 04.02.2009 passed by Division Bench of this Court in the said writ petition may reproduced as under:
"In the meantime, entry tax will not be realised from the petitioner in respect of the transactions before the date of promulgation of Ordinance dated 24.09.2007 provided the petitioner furnishes security other than cash or bank guarantee to the satisfaction of the respondent No.3 for the amount of the entry tax due for that period and the entry tax in respect of the transactions for the subsequent period will also not be realised from the petitioner provided the petitioner furnishes bank guarantee for the amount due in respect of the transactions after that date. Both type of securities to be filed within a month."
The said interim order will be effective in the present petition also. Order Date :- 14.7.2010 Sanjeet Hon'ble S.C. Chaurasia,J.
Before signing the order, Sri H.P. Srivastava, learned Additional Chief Standing Counsel appeared on behalf of opposite parties and has submitted that there is no need to connect the present petition with writ petition no. 1145 (M/B) of 2009 and other connected matters and this writ petition may be disposed of finally with the consent of both the parties.
Learned Additional Chief Standing Counsel has further submitted that if the petitioner is ready to furnish security in respect of 5% disputed amount of entry tax in accordance with the provisions of the Act to the satisfaction of the assessing authority, no coercive measures may be adopted for realisation of the said amount in pursuance of the order dated 01.07.2010 passed in Second Appeal No. 297 of 2010. The learned counsel for petitioner Shri P. Agrawal is ready to furnish security.
This writ petition is disposed of finally with the direction that the petitioner may furnish security in respect of remaining 5% of the disputed entry tax to the satisfaction of the assessing authority within 30 days and on furnishing security, no coercive methods would be adopted for realisation of the remaining 5% disputed entry tax. The appeal may be disposed of expeditiously. Order Date :- 14.7.2010 Sanjeet