JUDGMENT :

B.S. Chauhan, C.J. - This Writ Petition has been filed for a declaration that Section 17 of the Orissa Entry Tax (Amendment) Act, 2005 would not require the Petitioner to deposit any amount prior to entertaining of its appeal & the notice dated 2811.2006, issued by the Opposite Parties to deposit 50% of the disputed amount of tax be declared bad/illegal.

2. The facts & circumstances giving rise to this case are that Petitioner is a company incorporated under the Companies Act, 1956 & is having separate registration for entry tax at Balasore Bottling Plant, Jharsuguda Bottling Plant & also at Cuttack. Petitioner used to sell High Speed Diesel to South Eastern Railways in the course of inter state trade or commerce against Form-D for the period from December, 1999 to November, 2001. The movement of goods originated from Vishakha Terminal in Andhra Pradesh & culminated in the State of Orissa. Section 8 (1) of the CST Act provides that every dealer who in the course of inter state trade or commerce sells to the Government any goods would be taxed at a concessional rate & Section 8(4) of the CST Act provides that such dealer has to obtain a declaration duly filled in by an auth