Orissa High Court
M/S Shiva And Company vs State Of Orissa And Others on 21 August, 2023
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P (C) No. 18986 of 2014
M/s SHIVA and Company, Bolangir ..... Petitioner
Mr. D. Pati, Adv.
Vs.
State of Orissa and others ..... Opposite Parties
State Counsel
CORAM:
DR. JUSTICE B.R. SARANGI
MR. JUSTICE MURAHARI SRI RAMAN
ORDER
21.08.2023
Order No. This matter is taken up by hybrid mode.
03.
2. Heard learned counsel for the parties.
3. The petitioner, being a dealer of automobile spare parts and its
accessories purchased from outside the State of Orissa, has filed this
writ petition seeking declaration to the effect that the said goods being
not manufactured within the State of Orissa, levy of Entry Tax under
the provisions of Orissa Entry Tax Act, 1999 does not attract.
4. As it appears, while issuing notice, this Court, vide order dated
10.11.2014, directed for listing of this matter along with W.P.(C) No.
15139 of 2013 and also passed interim order relying on paragraph-30
of the judgment in the case of Reliance Industries Ltd. v. State of
Orissa, (2008) 16 VST 85 (Ori).
5. It is noticed that during pendency of this writ petition, the
aforesaid writ petition, i.e., W.P.(C) No. 15139 of 2013 has come to
be disposed of, vide order dated 26.07.2017, wherein the following
order has been passed:-
"A number of writ petitions have been filed with a
prayer to declare the Orissa Entry Tax Act, 1999 and
Rules framed there under, to be ultra vires the
Constitution of India, 1950. Previously, assailing the
judgment of this Court involving similar issue, the State
of Odisha had moved Hon'ble Supreme Court. Hon'ble
Supreme Court by order dated 28.03.2017 disposed of
Civil Appeal No(s) 6474-6798 of 2017 (State of Orissa
& Others vs. M/s Reliance Industries Ltd.) with the
following orders:
"30. The State has taken the plea that the Orissa
Entry Tax Act has enacted under clause (a) of
article 304 of the Constitution. Therefore, as
discussed above, no tax can be imposed on
those goods imported from outside the State
which are nit manufactured or produced in the
state of Orissa. However, we do not find any
discrimination in the provisions of the Act
between the goods imported from the outside the
State and those manufactured or produced in
the State of Orissa and are brought into the
local area within a State. In this regard, the
definition of only of goods given in clause (d) of
Section 2 is relevant which shows that there is
no discrimination between the goods produced
or manufactured within State of Orissa or
imported from outside or goods manufactured
within the State which are brought into a local
area. Therefore, it cannot be said that the
Orissa Entry Tax Act is not made under
clause(a) of article 304 of the Constitution.
However, the State has no jurisdiction to impose
tax on such goods imported from outside and
are not manufactured within the State of Orissa.
Therefore, the opposite parties may make
scrutiny of the same and not realize entry tax on
such goods but for this the Act cannot be
declared ultra vires.
Learned counsel for the parties agree that in view of the
decision of the Hon'ble Supreme Court dated
28.03.2017 passed in Civil Appeal no(s)6474-6798 of
2017 (State of Orissa & others Vs. M/s Reliance
Industries Ltd.) , this writ may be disposed of in the
same terms.
Accordingly, the writ petition stands disposed of in
terms of order dated 28.03.2017 passed by the Hon'ble
Supreme Court in Civil Appeal No(s) 6474-6798 of 2017
(State of Orissa & others vs. M/s Reliance Industries
Ltd.)."
6. In view of disposal of W.P.(C) No. 15139 of 2013 (M/s S.S.
Steeloy Pvt. Ltd. v. State of Orissa and others) vide order dated
26.07.2017, this writ petition stands disposed of in terms of the said
order.
Ashok (DR. B.R. SARANGI)
JUDGE
(M.S. RAMAN)
JUDGE
Signature Not Verified
Digitally Signed
Signed by: ASHOK KUMAR JAGADEB MOHAPATRA
Designation: Personal Assistant
Reason: Authentication
Location: HIGH COURT OF ORISSA
Date: 22-Aug-2023 16:25:33
