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2021 (8) TMI 407 - HC - VAT and Sales TaxSeeking forbearance on respondents and their subordinates from demanding or collecting Entry Tax in respect of the petitioner's Imported vehicle - ROLLS ROYCE GHOST FK42 RHD, Diamond Colour - assignment of new registration mark - HELD THAT:- This Court is of the considered view that it is the constitutional duty of the High Court to contribute for the development of the constitutional principles as the Indian Constitution is not a mere law but a visionary document. The 'Obiter dicta' offered in various judgments become law for the purpose of development and to make the constitutional rights more vibrant to reach the constitutional goals. Therefore, the petitioner cannot say that his case is to be dismissed in a simple manner, by way of allowing the withdrawal of the writ petition, or by dismissing on the ground that the issues have already been settled. The learned counsel for the petitioner made a submission that the petitioner is willing to withdraw the writ petition. Even in such circumstances, the Court has to consider the circumstances and conduct of the petitioner and pass appropriate orders in order to avoid such unwarranted circumstances as well as to avoid unnecessary multiplicity of litigations in future. Thus, this Court though fit to pass orders, making the citizen aware, for the benefit of the public at large and to remind that the citizen are bound to respect the fundamental duties enunciated under the Constitution of India. The petitioner is directed to pay the balance arrears of Entry Tax of ₹ 30,30,757.00, as demanded by the respondents, within a period of 48 hours - Petition dismissed.
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