2024 (3) TMI 845 - SCH - VAT and Sales Tax

Maintainability of petition - availability of alternative remedy - Constitutionality of the certain provisions of the Odisha Entry Tax Act 1999 - HELD THAT - The pre-deposit made by the appellant during the pendency of the Writ Petition(s) shall continue till the disposal of the Writ Petition(s). Appeal disposed off.

Summary

Issues involved: Challenge to the constitutionality of provisions of the Odisha Entry Tax Act, 1999 and availability of alternative remedy.

Constitutionality Challenge: The appellant challenged certain provisions of the Odisha Entry Tax Act, 1999 through a Writ Petition under Article 226 of the Constitution of India. The High Court dismissed the Writ Petition citing the availability of an alternative remedy. The appellant's counsel argued that similar challenges are pending consideration before the High Court, which was acknowledged by the State's counsel. Consequently, the Supreme Court set aside the High Court's order and restored the Writ Petition to be heard along with other pending Writ Petitions, maintaining the pre-deposit made by the appellant during the pendency of the case.

Availability of Alternative Remedy: The High Court's dismissal of the Writ Petition was based on the existence of an alternative remedy. However, the Supreme Court, upon considering the common submission by counsels and the acknowledgment of similar challenges pending before the High Court, overturned the High Court's decision and allowed the Writ Petition to be heard along with a batch of other pending Writ Petitions. The pre-deposit made by the appellant was directed to continue until the final disposal of the case, and the appeals were disposed of accordingly.