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TMI Blog2015 (12) TMI 1624X X X X Extracts X X X X X X X X Extracts X X X X ..... i Agrawal, the learned Senior Advocate alongwith Sri Shubham Agrawal, the learned counsel for the petitioner in Writ Tax No. 398 of 2013 and Sri Piyush Agrawal, the learned counsel for the petitioners in the connected writ petitions and Sri C. B. Tripathi, the learned Special Counsel for the State. The State Government promulgated U.P. Tax On Entry Of Goods Into Local Areas Act, 2007 (hereinafter referred to as the 'Act'). The petitioner challenged the levy of entry tax under the provisions of this Act. The Court by a judgement dated 23rd of December, 2011 dismissed the writ petition and upheld the vires of the Act, against which the petitioner preferred a Special Leave Petition in which an interim order dated 18.01.2012 was passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Local Areas Act, 2007 ('U.P. Act, 2007' for short) We have heard learned counsel for the parties on the prayer made for grant of interim relief and also perused the records. We are not inclined to grant the blanket stay order as prayed for by the appellants. Accordingly, we pass the following order: The operation of the impugned judgment and order is stayed subject to the appellants in each case depositing 50% of the accrued tax liability/arrears under the U.P. Act, 2007 and furnish bank guarantee for the balance amount within four weeks from today. It goes without staying, that the aforesaid deposit shall be made after adjusting the amount(s) paid or deposited during the pendency of the writ petitions before the High Court. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned by the learned counsel for the petitiotioners that inadvertently it was mentioned before the Court and the orders are required on these petitions as well. Accordingly, orders in SLP (C) Nos.244/2012 and 246/2012 are made. Rest of the matters We will permit such of those assessees who have not filed affidavits pursuant to our order dated 05.01.2012 to file affidavits/additional affidavits, if any, before this Court within two days, after serving the copies of the said affidavits/additional affidavits on the learned counsel appearing for the respondent/State. If such affidavits are filed, the Registry is directed to list those matters before this Court for consideration of the interim prayer on Monday, the 23rd January, 2012." Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e interest was being demanded as per interim order of the Supreme Court dated 18.01.2012 and contended that only the accrued tax liability/arrears were stayed to the extent of 50 % but the petitioner was required to pay the tax at the prevailing rate for the future period. The learned counsel contended that in the instant case, the assessment order was passed on 24th of February, 2012 for the assessment year 2008-09 and therefore, the tax interest demanded would come under the category of ' future period' as per the interim order of the Supreme Court. Having heard the learned counsel for the parties, we find that when the writ petition was filed by the petitioner before the High Court the tax that being demanded was for the assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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