Larsen and Toubro, Bangalore vs State of Karnataka and Others

Smt. Sujatha, learned Government Pleader is directed to take notice for respondents.

Issue rule. The matter is heard finally by consent and disposed of by this order.

Petitioner has challenged the validity of the Notification No. FD 109 CET 97(10), dated 31-3-1997 issued under Section 3(1) of the Karnataka Tax on Entry of Goods Act, 1979 and for a direction to respondents not to enforce the said notification.

Learned Counsel stated that validity of the similar earlier notification had been considered by the Division Bench of this Court in M/s. Avinyl Polymers Private Limited, Bangalore v State of Karnataka and Others, 1997(43) Kar. L.J. 88 (HC) (DB). This Court had declared the said notification ultra vires the powers of the State Government both on the ground of violating Article 304(a) of the Constitution and also on the ground of exceeding the legislative delegation made in its favour under Section 3(1) of the Act. This Court also directed the authorities to complete the pending proceedings if any in accordance with law and the said decision.

It is stated that the State has challenged the said decision and the same is pending before the Supreme Court in Civil Appeal Nos. 7569 to 7575 of 1997, but the operation of the decision has not been stayed.

It is stated that similar matters have been disposed of allowing the petitions in terms of the decision in M/s. Avinyl Polymers Private Limited''s case, supra, subject to the final decision by the Supreme Court. This petition is also allowed accordingly.

Smt. Sujatha, learned Government Pleader is permitted to file memo of appearance in six weeks.