RELIANCE INDUSTRIES Vs. STATE

JUDGEMENT

(1.) IN these writ petitions, the petitioners have interalia challenged the validity of Orissa Entry Tax Act, 1999 (Orissa Act 11 of 1999). The Act was enacted by the State Legislative under Entry 52 of List -II of 7th Schedule to the Constitution of India, which came into force with effect from 1.12.1999. Earlier a batch of writ petitions was filed before this Court challenging the validity of the Act. This Court declined to strike down the Act as ultra vires with the following directions.

(2.) WHILE deciding the cases, the Division Bench of this Court relied on various decisions of the apex Court including the decision in M/s. Bhagatram Rajeevkumar v. Commissioner of Sales Tax, M.P. and Ors. 1995 (Suppl.) 1 SCC 673 and State of Bihar and Ors. v. Bihar Chambers of Commerce and Ors. : [1996]2SCR184 . Some of the writ petitioners of those writ petitions preferred SLP before the Hon'ble apex Court which was converted into civil appeal, which was initially taken up along with the Civil Appeal No. 3453 of 2002, M/s. Jindal Stainless Ltd. and Anr. v. State of Haryana and Ors. and other connected matters. As the two Judge Bench of the apex Court doubted the correctness of the views expressed in M/s. Bhagatram Rajeev kumar v. Commissioner of Sales Tax, M.P. and Ors. which was relied on in a subsequent decision in State of Bihar and Ors. v. Bihar Chambers of Commerce and Ors. (supra), the matters were referred to a large Bench and, therefore, the Constitution Bench heard and decided the issues in Jindal Stainless Ltd. and Anr. v. State of Haryana and Ors. : [2006]283ITR1(SC) holding that the decision in Bhagatram's case followed in the case of Bihar Chamber of Commerce (supra) was not good law. The Constitution Bench concluded as follows:

(3.) HOWEVER , these writ petitions are fresh writ petitions and are being dealt with separately as in these writ petitions the questions/pleas raised by the parties are not limited and are to be considered elaborately.