ASHOK BHUSHAN, J. - (1.) These appeals have been filed against the Division Bench judgment of Allahabad High Court dated 22.11.2018 dismissing the writ petitions filed by the appellant questioning the demand notices issued by the respondent demanding interest on Entry Tax from the appellant.
(2.) These appeals centres round the issue regarding liability to pay interest on the Entry Tax on the appellant under The U.P. Tax on Entry of Goods into Local Areas Act, 2007 (hereinafter referred to as "Act, 2007") The demanded Entry Tax having been paid by the appellant, the issue to be considered is with regard to liability to pay interest on the Entry Tax alone.
(3.) The Entry Tax Legislations in the State of U.P. as well as in other States of the country have a long history of litigation. The Entry Tax Legislations enacted by different States including the State of U.P. were challenged in the High Courts questioning the very legislative competence of State Legislature to enact Entry Tax Legislations, which according to writ petitioners violated freedom of trade, commerce and intercourse guaranteed under Article 301 and other Articles of Part XIII of the Constitution of India. Some of the High courts including Allahabad High Court have struck down the initial Entry Tax Legislations on the ground that it violates rights guaranteed under Part XIII of the Constitution of India.;