OCL INDIA LIMITED Vs. STATE OF ORISSA

JUDGEMENT

(1.) M/s. OCL India Limited, an existing Company engaged in the business of manufacture of cement and refractory products, having its registered office and factory at Rajgangpur in the district of Sundargarh, Orissa, seeks to challenge the inclusion of its "Industrial Township" within the purview of the Orissa Entry Tax Act, 1999 and prays mainly for issuance of a mandamus commanding the opposite parties to alter, cancel or rescind the Orissa Entry Tax Act, 1999 so as to exclude from its operation and purview of "Industrial Township" constituted and notified under Section 4 of the Orissa Municipal Act. There is also a further prayer to declare Section 2 (f) of the Orissa Entry Tax Act, 1999 as amended to the extent it seeks to levy Entry Tax on goods entering the area within the Industrial Township constituted under Section 4 of the Orissa Municipal Act, 1950 as ultra vires apart from other ancillary prayers.

(2.) In course of hearing, Mr. Gangadhar Rath, learned senior Advocate appearing for the petitioner, did not challenge the vires of the Orissa Entry Tax Act, 1999 and confined his arguments only to the point that levy of Entry Tax on areas constituted, declared and notified to be "Industrial Township is beyond the competence of the State Legislature.

(3.) Before entering into the arena of controversy in the present case, it is worthwhile to state that by our judgment dated 13th of November, 2002 in OJC No. 3995 of 2000 (Indian Metals and Ferro Alloys Corporation of Orissa v. State of Orissa and others) and other connected cases, we have declined to strike down the Orissa Entry Tax Act, 1999 as ultra vires, but have read down the provisions as follows :-