TMI Blog2024 (3) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... the arguments placed by the petitioner with regard to the absence of goods in question in the schedule. It is to be noted that if the goods in question are not in the schedule of the New Act, the authorities had no jurisdiction whatsoever to impose entry tax on the same. This question is going to the very root of the matter and the authority should have considered and answered the same. Thus, the orders passed are bereft of any reason with regard to imposition of entry tax on IMFL that is not even an item in the schedule to the New Act. Thus, impugned orders are unreasoned and have been passed in a non speaking manner. Accordingly, the impugned order dated December 31, 2022 is quashed and set aside. The instant writ petition is allowed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n force from November 1, 1999. 4. The present proceedings have all taken place under the New Act as earlier Act has been declared ultra virus by the High Court. It is to be noted that in the New Act entry tax is leviable on the goods that are mentioned in the schedule. However, the goods in question in the present case is Indian Made Foreign Liquor (hereinafter referred to as 'IMFL') which is not mentioned in the schedule. Counsel appearing on behalf of the petitioner, accordingly, submits that the entire proceedings that have culminated into the present liability are non est in law and without any basis whatsoever. 5. Counsel appearing on behalf of the State has relied on Sections 17 and 18 of the New Act to indicate that all actio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been passed in a non speaking manner. Accordingly, the impugned order dated December 31, 2022 is quashed and set aside with a direction upon the authority concerned to grant another opportunity of hearing to the petitioner and pass a reasoned order on the same and specifically giving reasons with regard to imposition of tax on the particular goods that are not mentioned in the schedule of New Act. The parties shall be at liberty to place the relevant documents and judgments before the authority concerned. The entire exercise should be completed within a period of three months from date. Upon passing of the reasoned order a copy of the same be handed over to the petitioner within a week, thereafter. 10. The instant writ petition is allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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