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CHHATTISGARH HIGH COURT
Not mentioned, Not mentioned
Bilaspur Merchants Association Bilaspur and Others v. State of Madhya Pradesh and Others
| Table of Content |
|---|
| 1. writ petition seeking to challenge entry tax notification. (Para 1 , 2 , 3) |
| 2. definitions and jurisdictional issues regarding entry tax. (Para 4 , 5 , 8) |
| 3. previous rulings influence current tax applicability. (Para 10 , 11 , 12) |
| 4. established grounds for dismissal based on prior judgments. (Para 14 , 15 , 16) |
| 5. final ruling affirming tax applicability and dismissing the petition. (Para 17 , 18 , 19) |
1. The present Writ Petition under Art.226/227 of the Constitution of India has been filed seeking the following reliefs:
(i) This Court may be pleased to declare by appropriate writ or order that the Petitioners are not liable to pay entry tax under the Entry Tax Act as the area of railways where they are carrying their business does not fall within the local limits of Municipal Corporation of Bilaspur for the facts and reasons stated above.
(ii) This Court may be pleased to direct the Respondents not to act upon the notification Annexure P - 2 till the Writ Petition No. 4041 of 1999 pending before this Court for decision is disposed of as the notification on the basis of which the entry tax is sought to be levied is under challenge in the same petition.
(iii) This Cour
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