STATE OF W B Vs. NITAI MOHAN SAHA

JUDGEMENT

(1.) This appeal is directed against a judgment and order passed by the learned trial Court whereby the writ petition filed by the respondent was allowed and the Rule was made absolute. This is one of a series of writ petitions filed by several traders.

(2.) The petitioner in the main writ petition challenged certain orders of assessment under the West Bengal Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 as amended by the Act of 1979. (hereinafter referred to as the said Act).

(3.) The sole question before us is whether the Assessing Authority who taxed the goods under the heading 'spices' was justified in doing so or not. There was no entry tax on spices till 19th April 1979. By an amendment to the said Act, the schedule prescribed under the Act was amended and in the said schedule at serial No. 10(a) "spices and powders thereof" were added in addition to other items. According to the petitioner he is a dealer in turmeric, black pepper, chilli, cinnamon, cardamom, cloves ginger, mustard, rapes and many other like items. According to the petitioner he imported within the Metropolitan City of Calcutta certain turmeric, black pepper etc. The petitioner was assessed to an entry tax under the heading "spices" which has been challenged by the petitioner in this writ petition.