M/S Indian Oil Corporation Limited vs The State Of Uttar Pradesh on 22 April, 2019
12. After the judgment of Nine Judges Bench dated
11.11.2016, the matter was taken by the Regular Bench
and by judgment and order dated 21.03.2017, this
Court granted liberty to the appellant to question
the levy of Entry Tax under Act, 2007 on the issues,
which are left open in the order of the Nine Judges
Bench before High Court by way of a fresh writ
petition. The appellant filed a Writ Petition
No.25730 of 2017 before the High Court, where
assessment orders were also assailed as the
consequential relief in (Prayer iii). There were
other writ petitions also. The appellant’s Writ
Petition No. 25730 of 2017 was heard alongwith the
bunch of writ petitions on 09.11.2017 and on
09.11.2017 judgment was reserved. There were few
other writ petitions, which were heard alongwith the
15
bunch, one being Writ Tax No. 474 of 2017 – M/s.
Birla Corporation Limited Vs. State of U.P., where
the validity of the demand of interest was separately
challenged. While reserving the judgment on
09.11.2017, High Court de-linked all such writ
petitions where validity of demand of interest was
separately challenged. On 04.05.2018, the High Court
delivered the judgment in Writ Petition No. 25730 of
2017 and other connected matters dismissing the writ
petitions upholding the validity of the Act, 2007.
Immediately after the decision of the High Court on
04.05.2018, demand notices were issued for the
assessment years 2008-2009 to 2011-2012 and demand
notices dated 05.05.2018 for the assessment years
2000-2001 to 2007-2008 requiring the appellant to
deposit Entry Tax together with interest thereupon.
The appellant paid a sum to the tune of Rs. 3,361.55
crores towards Entry Tax for the years 1999-2000 to
2011-2012. The appellant filed a writ petition
challenging the demand notices dated 04.05.2018 and
05.05.2018 in so far as demand towards interest was
concerned. In one of the writ petitions, Writ
16
Petition No.757 of 2018 filed by the appellant,
following prayers were made:-