TMI Blog2014 (4) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... t of crude oil - Constitutional validity of the UP Tax On Entry of Goods Into Local Areas Act, 2007– Held that:- Since assessees have paid substantial amount by way of Entry Tax to the Department - For the assessment years 2000-2001 to 2009-2010, assessees have filed appeals/revisions before the High Court/statutory authorities and those appeals are pending for consideration - The request of the assessee are acceptable since it is not causing any prejudice to the department - Accordingly, petitioners/assessees granted liberty to make appropriate application/petition before the appellate authorities/revisional authorities/High Court – Respondents instructed not to resort to recovery proceedings against the petitioners till the disposal of the applications/petitions– Decided in favour of Assessee. Constitutional validity of the UP Tax On Entry of Goods Into Local Areas Act, 2007– Liability to pay Entry tax – Pre-deposit - Held that:- The operation of the impugned judgment and order is stayed subject to the appellant in each case depositing 50% of the accrued tax liability/arrears under the U.P.Act, 2007 and furnish bank guarantee for the balance amount - The appellant shall also d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment periods 2007--2008, 2008--2009, 2009-- 2010 and 2010--2011, without there being any quantification by way of assessments for all these years. Faced with this situation, learned senior counsel, Sh. K.K. Venugopal, appearing for the respondent--State would submit that he will file an appropriate affidavit indicating whether the petitioners herein have filed the monthly or annual returns for the assessment years in question and whether the department has completed assessments or the basis on which the demand notices are issued. To facilitate them to file the said affidavit, we adjourn this matter to Thursday i.e. 12.01.2012. On the last date of hearing, learned senior counsel appearing for the petitioners had submitted before us that there was no basis for the State to issue demand notices for the assessment years 2008--2009, 2009--2010 and 2011--2012. According to the learned senior counsel, the State and its authorities have not even quantified tax liability by way of assessments for all these years. Taking that into consideration, we had requested Shri K.K. Venugopal, learned senior counsel, appearing for the respondent/State to inform us the basis on whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ark of this justification. Therefore, the assessee is also a dealer under the Act and the said assessee is to be treated in the same manner as has been done in the case of the other assesses under the Act. Learned Solicitor General, Shri R.F.Nariman has also brought to our notice the orders passed by this Court in the case of Bongaigaon Refinery Petrochemical Ltd [Now Indian Oil Corporation Limited] vs. State of Assam Ors., wherein this Court has granted an interim stay of the demand notices issued by the assessing authority by directing the assessee to deposit twenty five per cent of the outstanding amount and then has modified it by increasing the deposit to be made approximately to thirty three per cent. At this stage, we only to say that the interim Order(s) are not precedents. It can be modified/varied in the facts and circumstances of each case. Lastly, learned Solicitor General submits that the assessee has not filed his monthly return for some of the months for the assessment years of 2008--2009, 2009--2010 and 2010--2011. If that is so, the assessee is permitted now to file their monthly returns for the assessment years of 2008-- 2009, 2009--2010 and 2010--2011 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall not resort to any recovery proceedings against the petitioners till the disposal of the applications/petitions filed by the assessee. The same is placed on record. SLP (C) No. 196/2012 [Moser Beer India Ltd. vs. STATE OF U.P. ORS.] Notice to the respondents. Learned counsel appears and accepts notice on behalf of all the respondents. Leave granted. In this Civil Appeal, the appellant is questioning the correctness or otherwise of the common judgment and order passed by the High Court of Judicature of Allahabad in Writ Tax No.1482 of 2007 etc. dated 23.12.2011. In the Writ Petition filed, the appellant had questioned the constitutional validity of the U.P. Tax on Entry of Goods Into Local Areas Act, 2007 (`U.P.Act, 2007' for short). We have heard learned counsel for the parties on the prayer made for grant of interim relief and also perused the records. We are not inclined to grant the blanket stay order as prayed for by the appellant. Accordingly, we pass the following order: The operation of the impugned judgment and order is stayed subject to the appellant in each case depositing 50% of the accrued tax liability/arrears under the U.P.Act, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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