- (1.) The dispute in this petition relates to interest on tax under the U.P. Tax on Entry of Goods Into Local Areas Act, 2007 (hereinafter referred to as Entry Tax Act) of the assessment year 2010-11.
(2.) The petitioner has invoked the writ jurisdiction for quashing of the recovery notice No. 789 dated 31.1.2017 demanding a sum of Rs. 35,36,199/- as interest on the amount of entry tax of Rs. 1,76.75,224/- of the assessment year 2010-11 for the period 1.10.2010 to 3.1.2012 for the delay in its payment/deposit.
(3.) The brief facts are that the petitioner challenged the constitutional validity of the entry tax as well as notification No. 2812 dated 29.9.2008 issued therein by means of writ petition No. 41 of 2009. The petitioner therein was granted interim order on 9.1.2009 restraining the respondents from realizing the entry tax on furnishing security, other than cash and bank guarantee to the satisfaction of the authority concerned in respect of the amount of disputed entry tax. The aforesaid writ petition was clubbed with Writ Petition No. 1484 of 2007 ITC v. State of U.P. , and was finally dismissed by the Court vide judgment and order dated 23.12.2011. On the dismissal of the writ petition within six days, the petitioner who had submitted security earlier, deposited the entire amount of entry tax amounting to Rs. 4,55,84,772/- on 3.1.2012 which included a sum of Rs. 1,76,75,224/- for the assessment year 2010-11.;