WP(C)/11071/2017
2021 Latest Caselaw 207 Ori

W.P.(C) No. 11071 of 2017

15. 06.01.2021 The Court is convened through Video Conferencing mode.

Heard Mr. Satya Ranjan Pati, learned counsel for the Petitioner and Mr. P.K.Muduli, learned Additional Government Advocate for the State-Opposite Party 1 and Mr. S. Mishra, learned Standing Counsel for Opposite Party Nos. 2 and 3.

There are four prayers in this writ petition, which read as under:

(A) Issue a Writ of Declaration or any other appropriate writ, order or direction declaring the Orissa Entry Tax Act, 1999 and the Rules framed there under as discriminatory and unconstitutional, being in contravention of Articles, 304(a), 14, 19(I)

(g) and 286(i)(b) of the Constitution. (B)Issue a Writ of Declaration or any other appropriate writ, order or direction declaring that O.E.T. is unconstitutional as it is a field covered by the Union under Entry 54 of List I, mentioned in Schedule VII of the Constitution of India. (C)Issue a Writ of Certiorari or any other appropriate writ, order or direction in the nature of certiorari under Article 226 of the Constitution of India calling for the relevant papers and proceedings of the Petitioner's case and after examining their validity, legality and proprietary thereof quash and set aside the assessment framed under the provisions of Orissa Entry Tax Act, 1999 and the

Orissa Entry Tax Rules being violative of Articles 304(a), 14, 19(I) (g) and 286(1)(b) of the Constitution.

(D) Quashing all the notices of demand for payment of entry tax from the period 2011-12 to 2017- 18(April-2017) Amounting to Rs.2,49,96,639/- under Annexure-6.

The Supreme Court having already upheld the validity of the legislation in question, as raised in prayer Nos. A, B and C above, by judgment dated 29th March, 2017 in M/s. Bharti Airtel Ltd. v. Assessing Authority, Orissa Entry Tax, 2017 SCCOnline SC 1337 the question of granting the relief in prayers A, B and C above does not arise. So far as prayer D is concerned, the petitioner is at liberty to work out its remedies in appropriate proceedings in terms of the statute in question in accordance with law.

The writ petition is accordingly disposed of. As there are restrictions due to the COVID-19 situations, learned counsel for the parties may utilize a soft copy of this order available in the High Court's website or print out thereof at par with certified copies in the manner prescribed, vide Court's Notice No.4587, dated 25th March, 2020.

( Dr. S. Muralidhar ) A.K.Dhal Chief Justice

(Dr. B.R. Sarangi) Judge