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Judgment
Petitioner has prayed for the following relief(s):
“(i) For a declaration that the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale therein [Amendment & Validation] Act,
2008 [Act No.13/2008 dt. 15.04.2008] [Annexure-3] being enforced with retrospective effect from 29.8.2006 as ultravires Articles 14, 19(1)(g), 246,
301 & 304 of the Constitution of India;
(ii) For a declaration that the rate of Entry-tax on any of the Scheduled Commodity to the extent exceeding the Rate of Bihar VAT is discriminatory,
and the Notification-SO No.95 dt. 31.07.2008 prescribing the rate on Tobacco Products being 16% against the rate of Tobacco Products under the
Bihar VAT being 12.5% is liable to be declared to be ultravires;
(iii) For quashing of the Notification SO No.95 dt. 31.07.2008 [Annexure-4] issued u/s 3(1) of the Bihar Tax on Entries of Goods into the Local Areas
for consumption, use or sale therein Act, 1993, and being enforced with retrospective effect from 01.04.2008, by which rates of entry tax have been
fixed for the scheduled goods from 2% to 16% on their entry into a local area for consumption, use or sale therein for the purported purpose of
development of trade, commerce and industries in the State.
(iv) For issuance of an appropriate writ(s), or order(s) or direction(s) to the respondents for restraining them from making any demand of entry tax
from the petitioner on the import of Tobacco Products in the local areas of the State of Bihar; and for any other relief[s] for which the petitioner may
legally be found entitled to in the facts and circumstances of the present case.â€
Shri S.D. Sanjay, learned senior counsel fairly states that with the passage of time the present petition has become infructuous, inasmuch as the
petitioner has already taken recourse to the mechanism of settlement of disputes through an alternate mode. However, he prays that petitioner be
granted liberty to agitate the issue afresh, if so required and desired.
Petition stands disposed of with the liberty aforesaid.