SHANKAR MAHADEO TRADERS Vs. SALES TAX OFFICER

JUDGEMENT

(1.) THE petitioners who are registered as "dealers" under Section 15 of the M. P. General Sales Tax Act, 1958 and dealing in either cloth, sugar and/or tobacco, challenge imposition of entry tax under Section 3 of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam. The petitioners have prayed for issuance of writ of certiorari quashing imposition of entry tax on these goods and quashing notices issued by the respondents restraining them from further proceeding or continuing with the assessment proceedings levying entry tax.

(2.) AS the points involved in all those petitions are common and they have been heard together these petitions are being disposed of by a common order.

(3.) BEFORE proceeding any further it would not be out of place to make it clear that in deciding these petitions we are not dealing with the question of "vires" which forms subject-matter of another bunch of petitions pending at the main seat, the hearing of these petitions was strictly confined to provisions of law and Sales Tax Act and Entry Tax Act as it is without challenging or going into the question of "vires".