2008 Supreme(Ori) 87
I.M.QUDDUSI, A.K.SAMANTARAY
Reliance Industries Limited,Emami Paper Mill – Appellant
Versus
. – Respondent
Advocates:
For Petitioners:Dr. Devi Prosad Pal, Sr. Advocate and
M/s. Bigyan Ku. Sharma, R. K. Sahoo, A. K. Mohapatra and B. Mohanty with him
M/s. Y. Das, N. C. Mohanty, R. Sahoo-3, B. P. Mohapatra, B. Panda, P. K. Dhal and A. K. Biswal
M/s. S. C. Lal, S. Lal and A. Garwal
M/s. B. P. Mohanty, N. Paikaray, R. P. Kar, A. N. Ray, M. K. Badu and A. Das,
M/s. Bibek Mohanti, S. K. Mishra, K. C. Kar, S. S. Patra, S. K. Jena and G. C. Sahoo
Mr. A. K. Ganguly, Sr. Advocate and
M/s. G. Rath, A. K. Parija, S. P. Sarangi, B. C. Mohanty, P. P. Mohanty and P. K. Dash with him
M/s. Jayant Das, A. N. Das, A. N. Patnaik, A. N. Sarkar, R. K. Mohapatra and D. R. Ray
M/s. V. Kedia and S. S. Ray,
M/s. D. K. Dwibedi, S. K. Roy,
Choudhury R. Patra and D. K. Sahu
M/s. B. Pal, A. Pal and B. P. Mohapatra,
Mr. S. J. Pradhan
M/s. P. K. Patnaik, B. Sahoo and A. Tripathy,
M/s. Sidhartha Ray, S. Dey and D. K. Dash
M/s. Jagabandhu Sahoo, N. K. Rout and C. R. Dash
M/s. Arup Kumar Panda, L. K. Acharya, S. Kanungo, S. Patt¬nayak, S. Nayak and B. B. Dash
M/s. S. C. Pani, K. C. Majhi, S. K. Patel and M. R. Mohanty,
M/s. R.Chimanka and J. Singh,
M/s. H. S. Mishra, A. K. Mishra and T. K. Sahu
M/s. Damodar Pati and S. K. Mishra,
M/s. Sanjit Mohanty, S. Mohanty, D. K. Mohanty and N. K. Das
M/s. S. K. Das, M. K. Das and A. Mohanty
M/s. T. K. Patnaik, S. Patnaik and A. Patnaik
M/s. S. K. Acharya, N. C. Das and S. K. Mohanty,
M/s. Deptendu S. Ray, S. Ray, P. K. Mishra, S. Mohanta and K. K. Sahu
M/s. Satyajit Mohanti, R. R. Swain and P. K. Mudul
M/s. S.Kanungo, Ch. S. Mishra, R. N. Patnaik, N. R. Mohanty
M/s. Sanjeev Udgata and S. Udgata
M/s. C. R. Swain, C. R. Swain, P. K. Patnaik, B. Sahoo, A. Tripathy and B. Mohanty,
M/s. Rajesh K. Tripathy, C. Panda, B. P. Kar and N. K. Panda
M/s. Jayadev Sengupta, D. K. Panda, G. Sinha, A. Mishra and S. Mishra
M/s. G. Mukherjee, P. Mukherjee,
S. C. Panda, M. R. Barik, B. Mishra and S. Patra
M/s. Rajib Rath, D. Mishra and J. Dash
M/s. M. R. Sarangi, D. S. Ray,
P.K. Mishra, K. K. Sahu and M. K. Mishra
M/s. Amitav Das and H. K. Mhali
M/s. M. S. Raman, P. K. Mishra and D. P. Mohanty
M/s. M. P. Jena
M/s. A. K. Malick, S. Mishra and M. R. Mohanty
M/s. Subash Ch. Puspalaka, S. K. Paria and A. K. Sahu
Mr. Satya Ranjan Pati
M/s. Arup Ku. Nanda, S. Patnaik, L. K. Acharya, S. S. Nayak and B. R. Das
M/s. Rajen Mohapatra, A. Das and C. K. Mohanty
For Opp. Parties:Mr. Jagannath Pattnaik, Sr. Advo¬cate and Mr. Ashok Mohanty
Sr. Standing Counsel (CT)
JUDGMENT
I.M. QUDDUSI, J. — 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 de¬clined to strike down the Act as ultra vires with the following directions.
(1) Unless the basic ingredients, i.e. Entry of scheduled goods for the purpose of consumption, use or sale into a local area of the State are satisfied, the provisions of the Orissa Entry Tax Act, 1999 shall not be attracted;
(2) The goods which enter into a local area/areas only for the purpose of transit will not be subject to entry tax; and
(3) Every manufacturer of scheduled goods under Section 26 of the Orissa Entry Tax Act shall collect by way of Entry Tax amount equal to the tax payable on the value of the finished products under Section 3 of the Act from the buying dealer either directly or through an intermediary only if the scheduled goods sold are intended for ent
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