Calcutta High Court (Appellete Side)
Subha Narayan Mishra vs The State Of West Bengal & Ors on 15 January, 2014
Author: Harish Tandon
Bench: Harish Tandon
1
25 15.01.14 W.P. 937 (W) of 2014
akd
Subha Narayan Mishra.
Vs.
The State of West Bengal & Ors.
--------
Ms. Amrita Pandey.
... for the petitioner.
Mr. Soumitra Mukherjee.
... for the State & Ld. Adv. General.
The affidavit of service filed in Court today be kept with the record.
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 W.P. 11407 (W) of 2012 the vires of the provisions of the said Act was also challenged and by a judgement dated 24th June, 2013 the Hon'ble Single Bench declared the provisions of the said Act us ultra vires.
The learned advocate appearing on behalf of the Learned Advocate General and State submits that the said judgement 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 in the 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.
2This 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 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.)