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2008 (10) TMI 604 - PUNJAB AND HARYANA HIGH COURTHaryana Tax on Entry of Goods into Local Areas Act, 2008 - whether is unconstitutional and void? Held that:- Provisions of section 33 validating the levy under the 2000 Act to retain the amount collected for which no specific services were held to have been rendered will also be hit by article 301 of the Constitution. It has not been disputed that out of a sum of ₹ 1,600 crores already collected, only a sum of ₹ 240 crores was available and the remaining had already been spent. In absence of any estimate of services to be provided or projected to be provided, in accordance with the purposes which may make the levy to be compensatory in character under article 301 of the Constitution, the impugned levy has to be held to be unconstitutional. We allow this petition and declare the provisions of the Haryana Tax on Entry of Goods into Local Areas Act, 2008 to be unconstitutional and void.
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