CENTRAL COALFIELDS LTD. Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) AS common questions of law are involved in all these writ petitions and two sets of prayer have been made therein, they have been heard together and are being disposed of by this common judgment.

(2.) WHILE many of the petitioners have sought for a declaration that the "Bihar Taxes on Entry of Goods into Local Areas for Consumption, Use or Sale thereof Act, 1993" (Bihar Act 16 of 1993 -hereinafter to be referred as "Bihar Entry Tax Act, 1993") ultra vires Articles 301 and 304 of the Constitution of India, in some of the cases further prayer has been made to declare "Jharkhand Tax on Entry of Goods into Local Areas for Consumption, Use or Sale thereof (Amendment) Ordinance, 2001" [Jharkhand Ordinance No. 02 of 2002 - hereinafter to be referred as "Jharkhand Entry Tax (Amendment) Ordinance, 2001"] as violative of Articles 301 and 304 of the Constitution of India.

(3.) FOR determination of the issue as to whether the imposition of Bihar Entry Tax Act, 1993, as adopted by the State of Jharkhand and amended vide Jharkhand Entry Tax (Amendment) Ordinance, 2001, is violative of Articles 301 and 304