Judgment:
1 Writ Petition No.19369/2012 13.02.2013 Shri R.S.Dubey, Advocate for the petitioner.
Heard on admission.
Issue notice to the respondent by registered post with A/d, on payment of process fee within a week.
Notices be made returnable within four weeks.
Shri Sanjay Dwivedi, Govt.
Advocate waives service on behalf of the respondent/State.
Learned Govt.
Advocate prays for and is granted four weeks time to seeks instructions in the matter and file reply, if so advised.
Also heard on the question interim relief.
The petitioner relies upon an interim order passed by the Supreme Court, which is quoted in an order of the Punjab and Haryana High Court.
The order of the Supreme Court, as quoted in the order of Punjab and Haryana High Court, is as follows :- “It is pointed out that the levy of Entry Tax has been struck down by the Punjab and Haryana High Court.
In the circumstances, as of today, we cannot direct the assessees to pay the taxes under the Act, which is held to be unconstitutional.
However, each and every assessees in this group of cases will file the Returns within a period of four weeks from today.
The Assessing Officer will vet the Returns and pass assessment orders in accordance with law.
However, there will be no recovery of tax till further orders of this court, subject to each and every assessees in this group of cases giving an undertaking to the State and to this court that in the event of their ultimately losing the matter, they shall pay the amount due with interest at the rate that may be fixed by this Court at the time of final hearing of the matteRs.The said undertaking will be given within four weeks.
It is also made clear that in cases where assessments have been completed, may be 2 under the Act which has been struck down by the High Court, it would be open to the assessees to consider filing of appeals before the Appellate Authority, if so advised, but if they choose to file the same, it shall be done within six weeks from today.
If an appeal is filed, the Appellate Authority will not insist upon making pre- deposit.
The idea behind this order is that the court would like to knot the amount(s) due”.Considering the above circumstances, pending filing of the reply by the State within a month, there shall be an interim order in this case also in the same terms as contained in the above quoted order of the Supreme Court.
Certified copy as per rules.
(S.A.Bobde) (Ajit Singh) Chief Justice Judge HS