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2015 (12) TMI 849 - ALLAHABAD HIGH COURT

2015 (12) TMI 849 - ALLAHABAD HIGH COURT - TMI - Levy of entry tax under the provisions of U.P. Tax on Entry of Goods Into Local Areas Act, 2007 - Attachment of bank account - Held that:- we dispose of the writ petition directing the Deputy Commissioner Assessment to decide the petitioner's representation within four weeks from the date of presentation of a certified copy of the order and provide the calculation on the basis of which the figure towards interest has been indicated in the impugned .....

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f entry tax under the provisions of U.P. Tax on Entry of Goods Into Local Areas Act, 2007 wherein the vires of the Act was upheld by the Division Bench of this Court by judgment dated 23rd December, 2011 against which special leave petition was filed by the petitioner in which an interim order was passed by the Supreme Court. The Supreme Court stayed the operation of the judgment of the High Court subject to the condition that the petitioner would deposit 50% of the accrued tax liability/arrears .....

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0% of the disputed amount and have also furnished bank guarantee for the remaining 50%. However, the Deputy Commissioner (Commercial Tax Division) Meerut has issued the impugned notice dated 4th July, 2015 directing the petitioner to further deposit a sum of ₹ 26.93 crore towards interest against which the petitioner has filed the present writ petition contending that it is not known as to how this figure towards interest has been arrived at. The learned senior counsel contended that in th .....

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