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2018 (11) TMI 1506 - HC - VAT and Sales TaxLevy of Interest on Entry tax - validity of orders of assessment of entry tax - principle of constructive res judicata - Uttar Pradesh Tax On Entry Of Goods Into Local Areas Act, 2007 - Held that:- It is settled law that the challenge to the consequential order would be of no consequence and serve no purpose until and unless the main/basic order on which the demand is based is challenged. A challenge to the consequential order without challenging the basic order on which the consequential order has been based cannot be entertained. Thus, the party challenging the consequential order is obliged to challenge the basic order also and only if the same is found to be illegal the correctness of the consequential order can be examined. The assessment orders of entry tax in relation to the petitioner have already attained finality as the challenge to the same stand defeated in the earlier round of litigation - The petitioner cannot maintain successive writ petitions for the same cause of action in respect whereof earlier petitions filed were decided but without any relief in respect of levy of interest on entry tax. Any attempt to re-agitate the matter on a cause of action or issue on which the parties have previously litigated or which may have been raised and may not have been decided would amount to an abuse of the process of the court and would be contrary to the public policy as the object is to bring the lis to an end and not to allow any party to be vexed twice for the same cause of action. The petitioner had a better alternative remedy of disputing the correctness of the levy and demand of interest on entry tax on fact and law in appeal. Also, the matter regarding levy and payment of interest on entry tax in so far as the petitioner is concerned for the assessment years in question do not deserve to be interfered with by us in exercise of writ jurisdiction. Petition dismissed as not maintainable.
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