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Calcutta High Court (Appellete Side)

Ac Raiganj Dalkhola Highways Ltd & Anr vs State Of West Bengal & Ors on 8 October, 2013

Author: Harish Tandon

Bench: Harish Tandon

                                        1



Court   8.10.2013                     W.P. 32225 (W) of 2013
No22
Sl 16
Ac                                           Raiganj Dalkhola Highways Ltd & Anr
                                                            -vs-
                                                    State of West Bengal & Ors


                    Mr. Boudhayan Bhattacharyya
                    Ms. Aritra Roy             ... For Petitioners

                    Mr. Soumitra Mukherjee      ... For Ld. Advocate General



                                 Affidavit-of-service filed today be kept with the
                    record.
                                 Despite service there is no appearance on behalf
                    of the State respondents.

Mr. Mukherjee appears on behalf of the learned Advocate General.

Learned advocate for the petitioner submits that copy of the writ petition would be handed over to Mr. Mukherjee in course of this day.

Let copy of the writ petition be served upon Mr. Mukherjee in course of this day.

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 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 November 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.

This Court finds that the mater is sub-judice before the Division Bench and the decision that would be 2 taken therein would have impact on the determination, which is required to be made in this writ petition.

Accordingly, the writ petition is adjourned sine die till 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 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.)