Judgment:
ORDER
SHEET WP No.145 of 2013 IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction ORIGINAL SIDE M/S KRISHNA TISSUES PVT.LTD.Versus STATE OF WEST BENGAL & ORS.BEFORE: The Hon'ble JUSTICE TAPEN SEN Date :
26. h February, 2013.
Appearance : Mr.Kumarjit Das, Advocate.
The Court : This Writ Petition will be heard.
Admit.
This matter is said to be similar to WP No.1031 of 2012 in which the following order was passed : “IN THE HIGH COURT AT CALCUTTA Constitutional Writ Jurisdiction Original Side Present : The Hon’ble Justice Soumen Sen 19.12.2012 WP No.1031 of 2012 Mageba Bridge Products PVT.LTD.& Anr.
-VsState of West Bengal & Anr.
Mr.Agnibesh sengupta, Advocate for the petitioneRs.Mr.Soumitra Mukherjee, Advocate for the respondents.
THE COURT : In this writ petition the petitioner has inter alia challenged the vires of West Bengal Tax on Entry of Goods into Local Areas Act, 2012.
Affidavit of service filed in Court is kept on record.
Mr.Agnibesh Sengupta, learned Counsel appearing for the petitioners submits that a number of writ applications have been filed challenging the vires of the said act and such applications are pending.
It is also submitted that while admitting the said petitions this Court has passed interim orders to the effect that the petitioners were to comply with the provisions of the impugned Act without prejudice to their rights and contentions in the pending writ applications and if the writ application ultimately succeeds, then all tax paid by the petitioners would be refunded with interest at the same rate at which the interest is charged under the Act for delay in payment of tax.
the interim modification Court a orders of the Division were challenged orders Bench passed in by One of which the passed the file return in Trial following directions – “ Mr.Kapoor will without prejudice to the rights and contentions in pending hearing of the writ petition and also with the appropriate officials of the State Government.
The returns so to be filed shall processed and steps shall be taken for assessment in accordance with law.
Mr.In that case a notice shall be served upon Kapoor’s hearing client without contentions who will prejudice of the be to participated the in and However, parties.
rights any assessment is made for levying taxes, such order of assessment shall not the be prior leave of Trial Judge whichever given Appeal I effect Court to without the Learned This interim or earlier.
order will continue till the disposal of the appeal or the writ petition, whichever is earlier.
We make it clear that pendency of the writ petition will not disturb or prejudice the hearing of the writ petition before the learned Trial Judge.”
In view thereof the interim order passed and as stands modified by the order of the Division Bench shall also be made applicable to the writ petitioner and the petitioner shall enjoy such interim order as passed in the connected matters 15th till January, 2013 or until further order whichever is earlier.
The petitioner shall be at liberty to pray for extension of interim order before the regular Bench upon notice to the other side.
Let photostat certified copy of this order be given to the parties, if applied for, upon compliance of all formalities.
( SOUMEN SEN, J )”.
Taking into consideration the aforementioned facts and circumstances which the learned Counsel for the Respondents has not been able to dispute, this Court directs that the interim order passed in that case and which has been quoted above, shall also be made applicable to this Writ Petition and this Petitioner shall also be given the benefit of the interim order passed in that Writ Petition and other connected matters till further orders are passed by this Court.
This matter is adjourned sine die.
Liberty to mention.
Affidavit of service filed in Court today be taken on record.
Photostat certified copy of this order, if applied for, be supplied to the parties upon compliance of all formalities.
( TAPEN SEN, J.) rnc.
requisite