Calcutta High Court (Appellete Side)
Howrah Gases Limited vs State Of West Bengal & Ors on 1 October, 2013
Author: Harish Tandon
Bench: Harish Tandon
1
Court 01.10.13 W.P. 30203 (W) of 2013
No22
Sl 72
Ac
Howrah Gases Limited
-vs-
State of West Bengal & Ors
Mr. Anil Dugar
Mr. Rajarshi Chatterjee ... For Petitioner
Mr. Soumitra Mukherjee ... For Ld. Advocate General
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 judgment dated 24.06.2013
the Hon'ble Singe 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 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.)