SCA/23126/2007 1/3 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD SPECIAL CIVIL APPLICATION No. 23126 of 2007 For Approval and Signature: HONOURABLE MR.JUSTICE M.S.SHAH HONOURABLE MR.JUSTICE RAVI R.TRIPATHI ================================================= 1 Whether Reporters of Local Papers may be allowed to see the judgment ? 2 To be referred to the Reporter or not ? 3 Whether their Lordships wish to see the fair copy of the judgment ? 4 Whether this case involves a substantial question of law as to the interpretation of the constitution of India, 1950 or any order made thereunder ? 5 Whether it is to be circulated to the civil judge ? ================================================= SUTLEJ TEXTILES & INDUSTRIES LTD. - Petitioner(s) Versus STATE OF GUJARAT THRO' SECRETARY & 2 - Respondent(s) ================================================= Appearance : MR KH KAJI for the petitioner. Mr.U.R. BHATT, ASST GOVERNMENT PLEADER for Respondent(s) : 1, None for Respondent(s) : 2 - 3. ================================================= CORAM : HONOURABLE MR.JUSTICE M.S.SHAH and HONOURABLE MR.JUSTICE RAVI R.TRIPATHI Date : 03/04/2008 ORAL JUDGMENT (Per : HONOURABLE MR.JUSTICE M.S.SHAH) Heard Mr.K.H. Kaji, learned counsel for the petitioner and Mr.U.R. Bhatt, learned Assistant Government Pleader for respondents. SCA/23126/2007 2/3 JUDGMENT 2. This petition under Article 226 of the Constitution challenges the constitutional validity of the Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001. However, by the judgement dated 10th October 2006 rendered by another Division Bench of this Court in Special Civil Application No.8953 of 2004, the Constitutional validity of the said legislation has already been upheld. The judgement in the matter of Eagle Corporation Pvt. Ltd. Vs. State of Gujarat and others is now reported in 2007 (1) GLR 213. 3. Mr.Kaji, learned counsel for the petitioner states that the assessee in that case had carried the matter before the Hon'ble Supreme Court by filing Special Leave Petition (SLP). But ultimately, the said SLP was withdrawn as the assessee wanted to avail of an amnesty scheme. In other words, the aforesaid judgement dated 10th October 2006 in Special Civil Application No.8953 of 2004 has become final insofar as this Court is concerned. 4. Following the aforesaid decision, we dismiss this petition. Rule is discharged with no order as to costs. 5. At this stage, Mr.Kaji, learned counsel points out that as many as eight High Courts have taken view in favour of the assessee and SCA/23126/2007 3/3 JUDGMENT that seven High Courts have struck down the provisions of the Entry Tax Acts of the concerned States by applying the principles enunciated by the Hon'ble Supreme Court in Jindal Stainless Steel Ltd., 145 STC 544. It is also stated by Mr.Kaji that appeals filed by the respective State Governments against those judgements are pending for hearing before the Hon'ble Supreme Court. Mr.Kaji, therefore, prays for certificate under Article 133(1) read with Article 134A(b) of the Constitution. 6. Having regard to the decisions rendered by various other High Courts, we find that this petition involves a substantial question of law of general importance and that in our opinion the said question needs to be decided by the Hon'ble Supreme Court. We accordingly grant the Certificate as prayed for by the learned counsel for the petitioner. (M.S. SHAH, J.) (RAVI R. TRIPATHI, J.) karim