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TMI Blog2017 (3) TMI 1956X X X X Extracts X X X X X X X X Extracts X X X X ..... 167/2004, Civil Appeal No. 5168/2004, Civil Appeal No. 5169/2004, Civil Appeal No. 5170/2004, Civil Appeal No. 7658/2004. Civil Appeal No. 7166/2017 (Arising out of SLP (C) No. 9479/2004), Civil Appeal No. 7167/2017 (Arising out of SLP (C) No. 9496/2004), Civil Appeal No. 7168/2017 (Arising out of SLP (C) No. 9569/2004), Civil Appeal No. 7169/2017 (Arising out of SLP (C) No. 9832/2004), Civil Appeal No. 7170/2017 (Arising out of SLP (C) No. 9883/2004), Civil Appeal No. 7171/2017 (Arising out of SLP (C) No. 9885/2004), Civil Appeal No. 7172/2017 (Arising out of SLP (C) No. 9891/2004), Civil Appeal No. 7173/2017 (Arising out of SLP (C) No. 9893/2004), Civil Appeal No. 7174/2017 (Arising out of SLP (C) No. 9898/2004), Civil Appeal No. 7175/2017 (Arising out of SLP (C) No. 9899/2004), Civil Appeal No. 7176/2017 (Arising out of SLP (C) No. 9901/2004), Civil Appeal No. 7177/2017 (Arising out of SLP (C) No. 9904/2004), Civil Appeal No. 7178/2017 (Arising out of SLP (C) No. 9910/2004), Civil Appeal No. 7179/2017 (Arising out of SLP (C) No. 9911/2004), Civil Appeal No. 7180/2017 (Arising out of SLP (C) No. 9912/2004), Civil Appeal No. 7181/2017 (Arising out of SLP (C) No. 9950/2004), Civil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng out of SLP (C) No. 10497/2004), Civil Appeal No. 7218/2017 (Arising out of SLP (C) No. 10501/2004), Civil Appeal No. 7219/2017 (Arising out of SLP (C) No. 10505/2004), Civil Appeal No. 7220/2017 (Arising out of SLP (C) No. 10539/2004), Civil Appeal No. 7221/2017 (Arising out of SLP (C) No. 10557/2004), Civil Appeal No. 7222/2017 (Arising out of SLP (C) No. 10563/2004), Civil Appeal No. 7223/2017 (Arising out of SLP (C) No. 10566/2004), Civil Appeal No. 7224/2017 (Arising out of SLP (C) No. 10567/2004), Civil Appeal No. 7225/2017 (Arising out of SLP (C) No. 10568/2004), Civil Appeal No. 7226/2017 (Arising out of SLP (C) No. 10569/2004), Civil Appeal No. 7227/2017 (Arising out of SLP (C) No. 10571/2004), Civil Appeal No. 7228/2017 (Arising out of SLP (C) No. 10704/2004), Civil Appeal No. 7229/2017 (Arising out of SLP (C) No. 10706/2004), Civil Appeal No. 7230/2017 (Arising out of SLP (C) No. 10708/2004), Civil Appeal No. 7231/2017 (Arising out of SLP (C) No. 10736/2004), Civil Appeal No. 7232/2017 (Arising out of SLP (C) No. 10906/2004), Civil Appeal No. 7233/2017 (Arising out of SLP (C) No. 10907/2004), Civil Appeal No. 7235/2017 (Arising out of SLP (C) No. 10908/2004), Civil App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rising out of SLP (C) No. 17277/2008), Civil Appeal No. 7265/2017 (Arising out of SLP (C) No. 17279/2008), Civil Appeal No. 7278/2017 (Arising out of SLP (C) No. 17280/2008), Civil Appeal No. 7279/2017 (Arising out of SLP (C) No. 17282/2008), Civil Appeal No. 7280/2017 (Arising out of SLP (C) No. 17367/2008), Civil Appeal No. 7281/2017 (Arising out of SLP (C) No. 17368/2008), Civil Appeal No. 7282/2017 (Arising out of SLP (C) No. 17369/2008), Civil Appeal No. 7283/2017 (Arising out of SLP (C) No. 17370/2008), Civil Appeal No. 7284/2017 (Arising out of SLP (C) No. 17372/2008), Civil Appeal No. 7285/2017 (Arising out of SLP (C) No. 17373/2008), Civil Appeal No. 7286/2017 (Arising out of SLP (C) No. 17374/2008), Civil Appeal No. 7287/2017 (Arising out of SLP (C) No. 17375/2008), Civil Appeal No. 7288/2017 (Arising out of SLP (C) No. 17376/2008), Civil Appeal No. 7289/2017 (Arising out of SLP (C) No. 17377/2008), Civil Appeal No. 7290/2017 (Arising out of SLP (C) No. 5308/2010), Civil Appeal No. 7291/2017 (Arising out of SLP (C) No. 6723/2010), Civil Appeal No. 626/2012, Civil Appeal No. 629/2012, Civil Appeal No. 630/2012, Civil Appeal No. 637/2012, Civil Appeal No. 749/2012, Civil Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1531/2012, Civil Appeal No. 2041/2012, Civil Appeal No. 761/2012, Civil Appeal No. 848/2012, Civil Appeal No. 976/2012, Civil Appeal No. 11889/2014, Civil Appeal No. 321/2012, Civil Appeal No. 319/2012, Civil Appeal No. 755/2012, Civil Appeal No. 1534/2012, Civil Appeal No. 329/2012, Civil Appeal No. 737/2012, Civil Appeal No. 746/2012, Civil Appeal No. 751/2012, Civil Appeal Nos. 1537-1538/2012, Civil Appeal No. 1532/2012, Civil Appeal No. 772/2012, Civil Appeal No. 977/2012, Civil Appeal No. 774/2012, Civil Appeal No. 975/2012, Civil Appeal Nos. 763-767/2012, Civil Appeal No. 978/2012, Civil Appeal Nos. 768-771/2012, Civil Appeal No. 981/2012, Civil Appeal Nos. 8752-8754/2012, Civil Appeal No. 747/2012, Civil Appeal No. 762/2012, Civil Appeal No. 748/2012, Civil Appeal No. 752/2012, Civil Appeal No. 754/2012, Civil Appeal No. 1533/2012, Civil Appeal No. 9083/2012, Civil Appeal No. 745/2012, Civil Appeal No. 750/2012, Civil Appeal Nos. 756-760/2012, Civil Appeal Nos. 1535-1536/2012, Civil Appeal No. 324/2012, Civil Appeal No. 3328/2012, Civil Appeal No. 322/2012, Civil Appeal No. 628/2012. Civil Appeal No. 627/2012, Civil Appeal No. 636/2012, Civil Appeal Nos. 632-635/2012, Civi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mically backward areas would not violate Article 304(a). The question whether the levies in the present case indeed satisfy this test is left to be determined by the regular benches hearing the matters. 9. States are well within their right to design their fiscal legislations to ensure that the tax burden on goods imported from other States and goods produced within the State fall equally. Such measures if taken would not contravene Article 304(a) of the Constitution. The question whether the levies in the present case indeed satisfy this test is left to be determined by the regular benches hearing the matters. 10. The questions whether the entire State can be notified as a local area and whether entry tax can be levied on goods entering the landmass of India from another country are left open to the determined in appropriate proceedings. 3. It may be recapitulated at this stage that insofar as the instant appeals are concerned, which were also part of the aforesaid reference, the levy of entry tax was challenged by the Assessees by filing writ petitions in the High Courts primarily on the ground that the levy was not in the nature of compensatory tax. The aforesaid challenge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... distributed by the State Government amongst the local bodies to be utilized for the development of local areas. However, on 30th September, 2003, Section 22 was amended clarifying that the tax levied and collected shall be utilized for facilitating free flow of trade and commerce. REASONS FOR THE REFERRAL ORDER: 7. In Atiabari Tea Co. Ltd. etc. v. State of Assam and Ors., it was held that taxing laws are not excluded from the operation of Article 301, which means that tax laws can and do amount to restrictions on the freedoms guaranteed to trade under Part-XIII of the Constitution. However, the prohibition of restrictions on free trade is not an absolute one. Statutes restrictive of trade can avoid invalidation if they comply with Article 304(a) or (b). 8. In Automobile Transport (Rajasthan) Ltd. (Supra), it was held that only such taxes that directly and immediately restrict trade would fall within the purview of Article 301 and that any restriction in the form of taxes imposed on the carriage of goods or their movement by the State Legislature can only be done after satisfying the requirements of Article 304(b). The statute which was challenged in Atiabari Tea Co. (supra) was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be possible for this Court to decide these issues. 13. According to us, in the aforesaid scenario, appropriate course of action would be to permit the Appellants to file fresh petitions by May 31, 2017, raising the aforesaid issues with necessary factual background or any other constitutional/statutory issue which arises for consideration. 14. All these appeals/writ petition are, accordingly, disposed of with the aforesaid liberty granted to the Appellants. The interim orders which were passed by this Court and which are continued in these appeals shall continue till May 31, 2017. It will be open to the Appellants to seek interim orders. We make it clear that the High Courts shall deal with the interim prayers of stay on their own merits without being influenced by the fact that the stay order was passed in these cases or has been extended by this Court as aforesaid. The High Courts, at that time, shall also consider the import and effect of the reference answered by the Nine Judges' Bench. 15. There are many applicants who have filed applications for intervention in some of the petitions, those applications for intervention are dismissed giving them liberty to file substa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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