JUDGMENT

M. S. Sonak, J. - Heard Mr. Tarun Gulati learned Senior Advocate who appears along with Mr. Rony John and Kaif Noorani for the Petitioner and Mr. D. Pangam, the learned Advocate General who appears along with Ms. S. Mordekar, learned Additional Government Advocate for the Respondents.

2. The petitioner, by instituting the present petition seeks the following substantive reliefs:

(a) That this Hon'ble Court be pleased to issue an appropriate Writ, Order or Direction and declare that the levy of tax under Section 3 of the Entry Tax Act, the machinery provisions contained in Chapter IV and the levy of penalty under Section 19 of the Entry Tax Act are ultra vires Articles 265 and 300A of the Constitution with respect to the entry of all goods (other than motor vehicles) into a local area within the state of Goa;

(b) That this Hon'ble Court be pleased to issue an appropriate Writ, Order or Direction and declare that the Petitioner is not liable to pay tax or penalty in respect of the import of CAB into the State of Goa under the Entry Tax Act;

(c) That this Hon'ble Court be pleased to issue a issue an appropriate Writ, Order or Direction striking down the provisions of Section 3 of