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Bharti Airtel Ltd. Versus State Of U.P. And 3 Others

2015 (12) TMI 849 - ALLAHABAD HIGH COURT

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 represe .....

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ll be made after giving an opportunity of hearing to the petitioner. - Till the disposal of the petitioner's application, no attachment of the petitioner's bank account or recovery, as per the impugned notice dated 4th July, 2015, will take place. - .....

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ntry 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 .....

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ee for the balance amount within four weeks. The petitioner was also required to deposit 50% tax liability/arrears including interest and penalty and furnish bank guarantee for the balance amount as and when demand notice were issued under the U.P. A .....

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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 aga .....

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on before the Deputy Commissioner asking to give details of the computation of interest which is pending consideration since 13th July. On the other hand recovery by attachment of the bank account is being sought by the respondent and consequetly the .....

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