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2009 (9) TMI 911 - CHHATTISGARH HIGH COURT
Constitutional validity of Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 to declare the Entry Tax (Amendment) Act, 2001, whereby maximum limit of tax imposable under section 4A has been enhanced from 10 per cent to 50 per cent, as also notification issued under section 3(2), 4A under section 10 of the Act of 1976 from time to time challenged
Held that:- The constitutional validity of the Act of 1976 has been upheld and fresh challenge to the constitutional validity of the Act of 1976 is not maintainable, in view of the law declared under article 141 of the Constitution in Bhagatram Rajeev Kumar [1994 (11) TMI 337 - SUPREME COURT OF INDIA],
The notifications issued by the State Government from time to time under sections 3(2), 4A and section 10 of the Act of 1976, vide annexure P6, and other notifications impugned by the petitioners in the connected petitions, are valid law and the same are in consonance with the provisions of the Act of 1976. Appeal dismsissed.