NETAI MOHAN SAHA Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) The petitioner is the proprietor of a business carried on under the name and style of Messrs. Krishna Traders at 30, Hara Chandra Mullick Street, Calcutta. The petitioner is also a member of the Calcutta Kirana (Spices) Merchants Association. The business of the petitioner consists inter alia of wholesale dealing in turmeric, black pepper, chilli, cinnamon, cardamom, ginger, cloves, mustard, rapes and similar items.

(2.) According to the petition, the petitioner has to bring most of these items from other States of India for the purpose of its business and has to bring them into what is known as the Calcutta Metropolitan Area either by road or by rail.

(3.) In the year 1972 the West Bengal Legislature passed an Act known as Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 (hereinafter referred to as the Act). Section 6 of the Act is the charging section and provides as follows : Levy and collection of taxes:--