Allahabad High Court
M/S Prashant Service Station Thru' ... vs State Of U.P. & Others on 4 January, 2010
Bench: Rajes Kumar, Bala Krishna Narayana
Court No. - 37 Case :- WRIT TAX No. - 2410 of 2009 Petitioner :- M/S Prashant Service Station Thru' Prop. Respondent :- State Of U.P. & Others Petitioner Counsel :- Aloke Kumar Respondent Counsel :- C.S.C. Hon'ble Rajes Kumar,J.
Hon'ble Bala Krishna Narayana,J.
Let this writ petition be connected with Civil Misc. Writ Petition No. 1484 of 2007.
In the meantime, entry tax will not be realized from the petitioner in respect of the transactions before the date of promulgation of the Ordinance dated 24th September, 2007 provided the petitioner furnishes security other than cash or bank guarantee to the satisfaction of the respondent no.3 for the amount of 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 types of securities to be filed within a month. Declaration form for import demanded by the petitioner will not be refused solely on the ground that the entry tax has not been paid.
Order Date :- 4.1.2010 OP