Q^( ^ Divisioh Bench IN THE HIGH COUKT OF CHHATTISGARH. BILASPUR Writ Petition (Tax) No. SP^^- _/2011 PETITIONER RESPONDENTS •,''ir ^SEic;' [Un't of ;^,;ii3i ^pe,- • ^sment Ltd.) 'ujthorised S.gi-'Eiory Bhilai Jaypee Grinding Plant (Bhilai Jaypee Cement Ltd.'s Unlt), Bhilai Townshlp-Bhilai, Durg, CG, PIN - 490006 Thro' Authorised Signatory - S. B. Singh, 50 yrs., S/o Sh. Ram Gopal Slngh, E-69 Jaypee Nagar Rewa, MP Versus ^ 1) State of Chhattisgarh, thro' Secretary, Cominerclal Taxes Deptt., DKS Bhavan, Mantralaya, Ralpur »^~ 2) Conmussioner, Conunercial Tax Vikraya Kar Bhavan, Civil Llnes, Raipur 3) Assistant Commlssloner, Commercial Tax, Durg DMsion WritPetition UnderArt. 226 ofthe Constitution oflndis 1- Parliculars ofthe Pelitioner. - As given in cause title above. Particulars of Respgndents: - As glven in cause tltle above. ~3articulars oflmpugned Order (Subject Matter in Brief) fThrough this Petition. the Petitioner chaUenges the constitutional validity of the Chhattisgarh Sthaniya Kshetra Me Mal Ke Pravesh Par kar Adhinlyam, 1976, whlch Imposes tax on entiy of goods into each local • area withln the State of Chhattlsgarh (heremafter to be referred as 'Impugned Act') as being violatlve ofArticle ^- L?^ST^!iE3rt nt'T'T-'"—J't^~s—-*'-ij\tff'i' >FCi 'hl, Writ Bhiiai Jaypee Grinding Plant (Bhilal Jaypee Cement Ltd's Unit), Bhilai Township-Bhilai, Durg, C.G. PIN 490006 Thro' Authorised Signatory S.B. Singh, 50 yrs., S/o Sh. Rarn Gopal Singh, E-69 Jaypee Nagar Rewa, MP Vs. 1. State of Ch'nattisgarh, thro' Secretary, Commerclai Taxes Deptt., DKS Bhavan, Mantralaya, Raipur 2. Commissioner, Cornmerciai Tax Vikraya Kar Bhavan, Civil Lines, Raipur 3. Assistant Commissioner, Cornmerciai Tax, Durg Division "iicie ^i Present: Shri Raja Sharma, counsel forthe petitioner. Shri Sumesh Bajaj, Govt. Advocate State/respondents. th (Passedon18InApril,2011) fer unir 1. The petitioner has filed this writ petition and prays for followin< reiiefs:- 10.1) Declare the Kshetra Me 1976tobe provisions of Chhattisgarh Staniya Ke Pravesh Par Kar Adhiniyam, virus the provisions of Constitution of ;-'**>-.'-<s •l :::Ssa(;i3a!. %IS£SS '•ii.. ''Sxst^ "•;:.- 'i9s"'^" ':i'a;'«ii318' ;^ 10.2) 10.3) Direct the respondents to refund the tax coilectsd under the impugned Act & rules framed there under aiong with interest and; Pass such other or further order/s as may be deerned t and proper in the facts and circumstances of the ;ase. Shri Sumesh respondents/S 1976and rules Sajaj, learned Govt. Advocate appearing for state submits that the constitutional validity of the Act, les framed thereunder have already been upheld by this Court vide order dated 10.09.2009 passed in W.P.(T) No. 1336/2007 is fact is aiso pieaded in para 6 of the petition. 3. In vlew of the above, the instant petition is disposed of in terms of id in S.A.I.L. (Supra). Sd/- ira? Sd/- .N. Chandrakar Judge