WP(C) 5813/2009 BEFORE HON’BLE MR. JUSTICE AMITAVA ROY Heard Mr. P.K. Deka, learned counsel for the petitioner, also Mr. Ms. A. Verma, learned Standing Counsel, Finance Department. Upon hearing the learned counsel for the parties and on a consideration of the r elief prayed for, this petition is being disposed of at the motion stage. The petitioner is a proprietorship firm registered under the Assam Entry Tax Act , 2008 (hereinafter for short referred to as the Act) and deals in the business of sale of fish and egg. It is aggrieved presently by the inaction on the part of the respondent authorities, in assessing the Entry Tax on the consignment of the poultry egg covered by the Invoice dated 07.12.2009 (Annexure - G to the Wri t Petition) worth Rs.1,50,000/- (Freight inclusive) in terms of the Act. The learned counsel for the petitioner has contended that though in terms of Sec tion 3(1) of the Act, Entry Tax is levyable on the import value of the consignme nt of poultry egg as in the present case, which on the face of the Invoice cover ing it is Rs.1,50,000/-, there is a possibility of the respondent authorities im posing the above levy by considering value thereof(Consignment) to be Rs.2,50,0 00/-. This Mr. Deka has urged is impermissible in law in the face of the unequivocal l anguage of Section3(1) of the Act, read with Section2(1)(f) which defines Impor t Value. Ms. Verma, in reply, has argued that if the import value of the consignment invo lved is Rs.1,50,000/- there is no reason why the Entry Tax in excess of that is permissible would be realized from the petitioner. Upon hearing the learned counsel for the parties and on a consideration of the p leaded facts and the documents annexed to the petition, the instant proceeding s tands closed by requiring the Superintendent of Taxes, Jorhat Branch, Jorhat to assess the Entry Tax payable on the aforementioned consignment of the petitioner , strictly in accordance with the provisions of Act with special reference to th e Section 3(1) and 2(1)(f) thereof. No costs.