KOTHARI BOTHERS Vs. STATE OF MADHYA PRADTSH

JUDGEMENT

(1.) This is a Writ Petition seeking declaration that Section 3(1)(a) and clause (4) of the proviso thereto are ultra vires to Constitution and to quash Annexures B to E and G to M Orders relating to levy of entry tax. Respondents have filed return.

(2.) Petitioner is a registered firm carrying on wholesale textile business at Durg. It is stated that the firm supplies textiles to other dealers doing business in the local area of Durg and to dealers of Balaghat and Raipur which are places outside the local area of Durg. The petition relates to six assessments for various periods from 5-11-1975 to 24-11-1971 (sic). For the first period, petitioner raised preliminary objection against levy of entry tax. It was overrulolpy Annexure-B Order. Assessment was completed vide Annexure-C Order. Annexures-D and E are the assessment orders for subsequent periods. Annexure-G is the order by the revisional authority dismissing the revision filed against Annexure-B order. Annexure-H is the order by which the Additional C missioner Sales Tax imposed penalty for non-payment of entry tax on goods re-exported from Durg area and for not showing the same in the return. Annexure-I, J and K are assessment orders for later periods against the petitioner. By Annexure-L, appeals filed against the three assessment orders were rejected. By Annexure-M, the Board of Revenue dismissed the second appeal against the appellate orders.

(3.) Petitioner stated in para one of the petition that cloth is supplied by the petitioner to other dealers within the local areas of Durg and to dealers carrying on business outside local area of Durg.