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2016 (5) TMI 596

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..... f certified copy of the order. - Petition disposed of - CWP No. 8882 of 2016 - - - Dated:- 9-5-2016 - MR. AJAY KUMAR MITTAL AND MRS. RAJ RAHUL GARG, JJ. For The Petitioner : Mr. Rishab Singla, Advocate AJAY KUMAR MITTAL, J. 1. In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ in the nature of mandamus directing respondent No.3 to decide its application dated 31.3.2016 (Annexure P-5) for exemption from payment of advance tax to 0%. 2. The petitioner is engaged in the business of manufacturing of tax-free commodities, i.e., Atta, Maida, Suji and Choker. For the manufacturing of said items, wheat is purchased which is exigible to purchase tax u .....

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..... be liable to pay the entry tax along with interest. The benefit of the interim order was extended to other persons also including the petitioner by the State Government by issuing circulars dated 29.4.2011 and 17.5.2011. Subsequent to the interim order passed by this Court, the respondents have issued an Ordinance vide notification dated 2.11.2011 with retrospective effect from 21.11.2007 vide which the Entry Tax Act has been amended and definition of goods has been changed along with charging Section 3A. The tax has been levied on the entry of goods into local areas as referable to Entry 52 of List II of Seventh Schedule. A consolidated notification for the levy of entry tax was also issued on 18.9.2012. The State Government made amendmen .....

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..... ill date. Hence, the present writ petition. 3. Learned counsel for the petitioner submitted that for the relief claimed in the writ petition, the petitioner has moved an application dated 31.3.2016 (Annexure P-5) before respondent No.3, but no action has so far been taken thereon. 4. After hearing learned counsel for the petitioner, perusing the present petition and without expressing any opinion on the merits of the case, we dispose of the present petition by directing respondent No.3 to decide the application dated 31.3.2016 (Annexure P-5), in accordance with law by passing a speaking order and after affording an opportunity of hearing to the petitioner within a period of three weeks from the date of receipt of certified copy of the .....

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