B.P. Katakey, J.

1. The State Legislature of Assam, on obtaining previous Presidential sanction under proviso to Article 304(b) of the Constitution, enacted the Assam Entry Tax Act, 2001 (Assam Act 4 of 2001)(in short, "the principal Act") with a view to levy tax on entry of goods, into any local area of Assam for consumption, use or sale therein, which came into force on October 1, 2001, on publication of a notification dated September 28, 2001 in the Assam Gazette (Extraordinary) specifying the said date, in terms of the provisions contained in Section 1(3) of the said Act. Clause (b) of Section 2(1)defines "entry of goods into a local area" as entry of goods as specified in the schedule into a local area from any place outside the State for consumption, use or sale therein. Section 2(1)(d) defines "importer" as a person who brings specified goods into the local area from any place outside the State for consumption, use or sale including for consumption or use of such goods in works contract. "Local area" and "purchase value" are defined in Section 2(1)(e)and (h), respectively. Sub-section (1) of Section 3 of the principal Act provides for levy of tax on goods specified in the schedule, containing of 7 (seven) items, on entry into any local area for consumption, use or sale therein at the rates shown against each item of goods in the said schedule. Sub-section (2) stipulates that such tax shall be paid by every importer on the purchase value of the goods, provided that no such tax shall be payable on the entry of goods, which are meant for the exclusive use or consumption of, the Defence Department of the Government of India, of the Union of India and also on the goods brought for the purpose of sale or use under the Assam Public Distribution of Articles Order, 1982. Sub-section (3) confers power on the State Government to grant exemption and Sub-section (4) of Section 3authorises the State Government to add to, amend or otherwise modify the schedule to the Act including the power to vary rates of tax, by issuing notification in the official gazette. Section 4(1) of the principal Act provides for imposition of tax on entry of any motor vehicle into a local area for use or sale therein by an importer, which is liable for registration or assignment of a new registration mark in the State under the Motor Vehicles Act, 1988. Section 4(2) provides the time period within which such tax is to be paid. Sub-sections (3) and (4) stipulate the circumstances under which payment of such tax is exempted. Section 5 provides the reduction in tax liability by an importer under the State sales tax law, to the extent of payment of entry tax. Section 9 provides the rule-making power. Sub-section (2) of Section 9 stipulates that all rules framed under the Act shall be laid before the State Legislature.

2. The principal Act was first amended by the Assam Entry Tax (Amendment) Act, 2001 (in short, "the First Amendment Act"), which was published in the Assam Gazette (Extraordinary) on October 19, 2001 and came into effect on that date. By the said First Amendment Act, the definition of "entry of goods into a local area" under Section 2(1)(b) and "importer" under Section 2(1)(d) have been amended by inserting the words "that local area including a place outside", in both the clauses. Further, another proviso has been added to Section 3(2) of the Act. The said Act was further amended by the Assam Entry Tax (Amendment) Act, 2002, which came into effect from May 9, 2002, amending the definition of "motor vehicle" under Section 2(1)(f), "purchase value" under Section 2(1)(h), inserting Sub-section (5) in Section 3, empowering State Government to exempt an importer from payment of tax in public interest and also inserting Sub-section (5A) in Section 5, providing for deduction of tax.

3. The said Act was again amended by the Assam Entry Tax (Amendment) Ordinance Act, 2005, which came into effect on May 12, 2005, on publication in the official gazette