Adarsh Kumar Goel, J. - 1. This petition seeks declaration to the effect that the Haryana Tax on Entry of Goods into Local Areas Act, 2008 (hereinafter referred to as the 2008 Act’) is unconstitutional and void.

2. Case set out in the petition is that the petitioner was carrying on business of refining crude oil and manufacturing petroleum products for sale. It has its refinery at Panipat in Haryana for which crude oil is partly imported from foreign countries and partly supplied from Bombay High. The crude oil is unloaded through Single Buoy Mooring (SBM) facility in the Gulf of Kutch (off the coast of Gujarat). Submarine pipe lines are linked to Panipat refinery through underground pipeline network for which no facility or service is provided by the State of Haryana.

3. On 5.5.2000, the State of Haryana issued Haryana Local Area Development Tax Ordinance 2000 (Ordinance No.10 of 2000). The Ordinance was later replaced by Haryana Local Area Development Tax Act, 2000. Therein, provision was made for levy and collection of tax on entry of goods in local area. The validity of the said Act was challenged on the ground that it violated Articles 301 and 304 of the Constitution.