Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007 – Writ petition filed by the appellant before the High Court – Impugned interim order passed by the Division Bench inter alia directing that subject to deposit of 50% of the interest by way of recovery, no coercive measure be taken against the appellant – Plea of appellant that after the impugned interim order was passed, about
33 percent of amount of interest has already been realised from the appellant – Held: Writ petition filed by the appellant pending in the High Court, need to be finally decided – No further recovery be affected against the appellant towards the demand of interest on arrears of Entry Tax and recovery, if any, of the interest from the appellant shall be subject to the final outcome of the writ filed by the appellant.
Disposing of the appeal, the Court
HELD: 1.1 In Order passed in Civil Appeal Nos.3257-3268 of 2019, Indian Oil Corporation Limited versus State of U.P. & Others, issues pertaining to liability of interest under U.P. Act 2007 have been decided. Writ petition of the appellant pending in the High Court need to be finally decided. In result, this appeal is disposed of providing that no further recovery be affected against the appellant towards the demand of interest on arrears of Entry Tax and recovery, if any, of the interest from the appellant shall be subject to the final outcome of the Writ filed by the appellant. [Paras 3, 4][639-G-H; 640-A-B]
Indian Oil Corporation Limited versus State of U.P. & Others Decision of Supreme Court in Civil Appeal Nos.3257-3268 of 2019 – referred to.
As published in the Supreme Court Reports, Supreme Court of India. Text from the Indian Supreme Court Judgments open data set (Dattam Labs), CC BY 4.0.
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