Calcutta High Court
Auto Hitech Pvt Ltd vs State Of West Bengal & Ors on 11 September, 2013
Author: Harish Tandon
Bench: Harish Tandon
ORDER SHEET
WP No. 924 of 2013
IN THE HIGH COURT AT CALCUTTA
CONSTITUTIONAL WRIT JURISDICTION
ORIGINAL SIDE
AUTO HITECH PVT LTD
Versus
STATE OF WEST BENGAL & ORS
BEFORE:
The Hon'ble JUSTICE HARISH TANDON
Date: 11th September, 2013.
Appearance:
Mr. Piyal Gupta, Advocate
Mr. S. Mukherjee, Advocate
The Court: The petitioner has 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 WP No. 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 State respondents who are represented, submit that the said judgment
is carried in an appeal before the Division Bench in M.A.T. 1107 of 2013 and the Hon'ble Division Bench has directed the matter to be listed on 12th September, 2013 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.
2
This Court finds that the matter is sub-judice before the Division Bench and the decision that would be taken therein would have the impact on the determination which is required to be made in this writ petition.
Accordingly, this writ petition is adjourned sine die till the disposal of the matter pending before the Hon'ble Division Bench. The parties are at liberty to pray for inclusion of this matter upon disposal of an 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.) ssaha AR(CR)