1 WP NO.252-2020

IN THE HIGH COURT OF BOMBAY AT GOA

WRIT PETITION NO.252 OF 2020

M/s Pernod Ricard India Private Limited

A company incorporated under the

Companies Act, 1956 having one of

its offices at Plot No. 99 & 100

Bicholim Industrial Estate

Bicholim, Goa and registered office

at 5th floor, D-3 District Centre,

Saket, New Delhi - 110017

Represented through its

Manager-Manufacturing and

Duly Constituted attorney

Mr. Manoj Mishra.

… Petitioner

Versus

1. State of Goa

through the Secretary

Department of Finance Revenue

and Control Division Secretariat

Porvorim Panaji, Goa.

2. Commissioner of Commercial Taxes

Department of Commercial Taxes

Commercial Tax Office

Panaji Ward, Serra Building,

1

st Floor Near All India Radio,

Altinho, Panaji, Goa

3. Additional Commissioner of Commercial

Taxes, Department of Commercial Taxes

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Commercial Tax Office Panaji Ward,

Serra Building, 1st Floor,

Near All India Radio, Altinho

Panaji, Goa.

4. Assistant Commissioner of Commercial Taxes

Office of Commercial Tax Officer

Bicholim Ward.

... Respondents

Mr. Tarun Gulati, Senior Advocate with Mr. Rony John and Kaif

Noorani, Advocates for the Petitioner.

Mr. D. Pangam, Advocate General with Ms. S. Mordekar, Additional

Government Advocate for the Respondents.

Coram:- M. S. SONAK &

SMT.

M. S. JAWALKAR, JJ.

Date:-

5

th

April 2021

JUDGMENT (Per M. S. Sonak, J.):

Heard Mr. Tarun Gulati learned Senior Advocate who appears

along with Mr. Rony John and Kaif Noorani for the Petitioner and Mr.

D. Pangam, the learned Advocate General who appears along with Ms.

S. Mordekar, learned Additional Government Advocate for the

Respondents.

2.

The petitioner, by instituting the present petition seeks the

following substantive reliefs:

3 WP NO.252-2020

(a) That this Hon’ble Court be pleased to issue an appropriate

Writ, Order or Direction and declare that the levy of tax under

Section 3 of the Entry Tax Act, the machinery provisions

contained in Chapter IV and the levy of penalty under Section

19 of the Entry Tax Act are ultra vires Articles 265 and 300A of

the Constitution with respect to the entry of all goods (other

than motor vehicles) into a local area within the state of Goa;

(b) That this Hon'ble Court be pleased to issue an appropriate

Writ, Order or Direction and declare that the Petitioner is not

liable to pay tax or penalty in respect of the import of CAB into

the State of Goa under the Entry Tax Act;

(c) That this Hon’ble Court be pleased to issue a issue an

appropriate Writ, Order or Direction striking down the

provisions of Section 3 of the Entry Tax Act insofar as it is

invoked as a charging provision for the levy of tax on entry of

goods into a local area within the State of Goa, for the reason

that it does not provide for a measure or value on which the rate

of tax is sought to be applied;

(d) That this Hon’ble Court be pleased to issue a writ of

Certiorari or a Writ in the nature of Certiorari under Article 226

of the Constitution of India or any other Writ, Order or

Direction, calling for the records and proceedings pertaining to

the Impugned Order dated 27.02.2020 passed by the Goa

Administrative Tribunal in Entry of Goods Appeal No. 1/2020,

and after examining the validity, legality and propriety thereof,

to be pleased to quash and set aside the same;”

3.

Mr. Gulati, the learned Senior Advocate for the petitioner, to

begin with, submitted that the order dated 27.03.2020 made by the

Goa Administrative Tribunal (Tribunal) in Appeal No.1/2020 warrants

interference, because, the Tribunal, applied incorrect principles whilst