UNITED SPIRITS LIMITED Vs. STATE OF U. P.

JUDGEMENT

(1.) Heard Sri Harshul Bhatnagar, counsel appearing on behalf of the petitioner and Sri Rishi Kumar, learned Additional Chief Standing Counsel appearing for the State respondents.

(2.) This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the adjudication order dated March 3, 2008 for recovery of the amount of Rs.2,78,02,393.00 being entry tax for the period of April to May, 2005 and the order passed in appeal dated December 31, 2022.

(3.) At the very first instance, counsel appearing on behalf of the petitioner submits that the provisional assessment order dated April 19, 2006 was passed as per Sec. 4(A) of the Uttar Pradesh Entry of Goods into Local Area Tax Act, 2000 (hereinafter referred to as the 'Act') read with Rule 41(5) of the Uttar Pradesh Sales Tax Rule 2000. Subsequently, final assessment order dated March 30, 2008 was passed. Counsel appearing on behalf of the petitioner submits that the Act was held to be ultra virus by the High Court, Allahabad and the matter is pending before the Supreme Court. In the meantime, the present Act was brought in by way of an ordinance and is named as Uttar Pradesh Entry of goods into Local Area Act, 2007 (hereinafter referred to as the 'New Act'). The Act in Sec. 1(3) makes it clear that the Act would be deemed to be in force from November 1, 1999.