2016 (4) TMI 272 - SCH - VAT and Sales Tax

Levy of entry tax - Appellant had withdrawn the writ petition in the first round without seeking liberty to institute fresh proceedings - Held that - since the matter relating to the levy of entry tax is a matter that requires consideration, it would have been more appropriate for the High Court to have entertained the application for recall of the order withdrawing the writ petition. Therefore, the order passed by High Court is set aside and remand the matter back to the High Court for admitting the writ petition and for deciding it on its own merits. The High Court will consider the case of the appellant provided the appellant has paid the tax in dispute and provided the appellant pays costs of ₹ 50,000/- to the State Government within six weeks from today. - Appeal disposed of

Summary

The Supreme Court granted leave and remanded a case back to the High Court for consideration, involving entry tax levy. The appellant must pay the disputed tax and costs of Rs. 50,000 to the State Government within six weeks.