- (1.) The background leading to the filing of the writ petition is that the petitioner is a licensee under provisions of the Indian Telegraph Act and has been licensed by the Government of India for establishing, maintaining and operating telecom services in the State of U.P. For the purposes of establishing the telecom infrastructure the petitioner Company had purchased, procured, brought and even fabricated electronic telephone transmission and receiving equipment component devices, instruments etc.
(2.) The State Government promulgated U.P. Tax on Entry of Goods Into Local Areas Act, 2007 (hereinafter referred to as the "U.P. Act of 2007"). The petitioner challenged levy of Entry Tax under the provisions of the U.P. Act of 2007. A Division Bench of this Court by judgment dated 23.12.2001 upheld the vires of the Act against which the petitioner preferred a Special Leave Petition in which an interim order was passed by the Supreme Court staying the operation of the judgment of the High Court subject to the condition that the petitioner would deposit 50% of the accrued tax liability/arrears under the U.P. Act of 2007 and furnish bank guarantee for the balance amount within four weeks. The petitioner was also required to deposit 50% of the tax liability/arrears including interest and penalty and furnish bank guarantee for the balance amount as and when a demand notice was issued under the U.P. Act of 2007 for the past period. The petitioner was also directed to pay the tax at the prevailing rate for the future period. Pursuant to the interim order the petitioner contends that it has deposited 50% of the disputed amount and also furnished guarantee for the remaining 50% and have complied with the order of the Supreme Court.
(3.) In the meanwhile, assessment orders for the assessment years 2001-02, 2003-04, 2004-05, 2005-06 and 2006-07 were passed in respect of the tax on entry of goods in the years 2007, 2008 and 2009. Reassessment orders were passed on 14.1.2013. These assessment and re-assessment orders were set aside by the Tribunal and the matter was remitted for re-assessment on two occasions in the years 2008 and 2014. Fresh assessment orders were passed on 10.2.2015 determining tax liability on the goods imported by the petitioner treating it as "machinery". Against this reassessment order dated 10.2.2015, the petitioner has preferred a statutory appeal, which is pending consideration before the appellate authority.;