National Aluminium Company Limited vs State of Orissa

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2008 Supreme(Ori) 29

I.M.QUDDUSI, A.K.SAMANTARAY
National Aluminium Company Limited – Appellant
Versus
State of Orissa – Respondent

Advocates:
For Petitioner:M/s. A. K. Parija, S. P. Sarangi, B. Ch. Mohanty, P. P. Mohanty and P. K. Dasin
In O.J.C. No.1241 of 2000.
M/s. Bibek Mohanti, S. K. Jena, S. S. Patra, K. C. Kar and S. K. Mishra
In O.J.C. No.2941 of 2000
M/s. Bibek Mohanti, S. S. Patra, K. C. Kar, S. K. Mishra, S. K. Jena and G. C. Sahoo
In O.J.C. No.4663 of 2000
M/s. B. K. Das, B. K. Sharma and K. A. Guru
In O.J.C. No.7296 of 2000
M/s. B. K. Das, A. K. Mohantyand B. K. Sharma
In O.J.C. No.72 of 2001
M/s. Bibek Mohanti, S. K. Mishra, S. K. Jena, S. S. Patra, M. S. Rao, S. S. Patra, M. S. Rao, G. C. Sahoo and N. R. Mohanty
In O.J.C. No.1164 of 2001
M/s. Bibek Mohanti, S. K. Mishra, S. K. Jena, G. C. Sahoo and N. R. Mohanty
In O.J.C. No.2009 of 2001
For Opp. Parties:M/s. Dr. M. R. Panda, (O.P. No.1), M. K. Naik, S. P. Swain and P. Panda
In O.J.C. No.1241 of 2000.
M/s. M. K. Naik, S. P. Swain and R. Panda
In O.J.C. No.2941 of 2000
M/s. Sanjit Mohanty, N. C. Sahoo, S. P. Panda, S. Pattnaik, P. K. Muduli, S. Nanda and M. Banerjee
In O.J.C. No.4663 of 2000
M/s. Sanjit Mohanty, N. C. Sahoo, S. P. Panda, S. Patra, P. K. Mohanty
M/s. M. R. Panda, R. Panda and M. K. Nayak
Senior Standing Counsel I (C.T.)
In O.J.C. No.7296 of 2000
Sr. Standing Counsel
H. K. Mohanty, Dr. M. R. Panda, R. Panda and M. K. Nayak
In O.J.C. No.1164 of 2001
M/s. Dr. M. R. Panda, ASC (Central) Sr. S.C. (CT)
In O.J.C. No.72 of 2001
A.S.C. (C.T.)
M/s. Dr. Manoranjan Panda, R. Panda, M. K. Naik Addl.Stand¬ing Counsel
In O.J.C. No.2009 of 2001

JUDGMENT

I.M. QUDDUSI, J. — This is the second journey of the petitioners in these writ petitions to this Court occasioned due to the direc¬tion of the Hon’ble Supreme Court of India.

2. For the purpose of levy and collection of tax on the entry of goods into the local areas of the State of Orissa for consumption, use or sale therein and matters incidental thereto and connected therewith, Orissa State Legislature promulgated the Orissa Entry Tax Act, 1999 (Orissa Act 11 of 1999) on 20th of September, 1999. Validity of the said Act was challenged in the aforesaid writ petitions, inter alia, on the following grounds:

(a) The State Legislature lacked legislative competence to enact the same;

(b) The Act opposed to Articles 301 and 304 of the Constitution of India since it hampered free flow of trade throughout the territory of India;

(c) There was violation of the mandatory provisions of Article 304(b) of the Constitution inasmuch as no previous sanction of the President was obtained and even otherwise no post facto assent of the President under Article 255 of the Constitution had been obtained; and

(d) Entry 52 of List II of the Seventh Schedule to the Constitu¬tion of India is made excl

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2008 Supreme(Ori) 29

I.M.QUDDUSI, A.K.SAMANTARAYNational Aluminium Company Limited – AppellantVersusState of Orissa – Respondent

Cases Referred (12)

I.M.QUDDUSI, A.K.SAMANTARAY
National Aluminium Company Limited – Appellant
Versus
State of Orissa – Respondent