- (1.) These matters pertain to entry tax. The validity of entry tax has been upheld by a nine-Judge Bench of the Supreme Court.
(2.) It appears that the relevant statute has been amended in this State in the year 2017. Some of the assessees have applied for the writ petitions to be amended to incorporate a challenge to the Amending Act of 2017. The prayers for amendment are allowed and it will be open to the State to file a common supplementary affidavit to deal with the challenge to the amended provisions. Copies of such supplementary affidavit may be obtained from the State by such of the assessees who have challenged the amended provisions. The State says that there are hundreds of matters pending before the tribunal where the validity of the orders of assessment has to be tested on the basis of the remaining challenge to the erstwhile provisions based on discrimination. However, to the extent that the amended provisions have been introduced, challenges have been launched before the tribunal to the amended provisions.
(3.) Since the similar challenge is pending before this Court, a submission was made before the tribunal that judicial propriety would demand that the tribunal should await the outcome of the challenge to the amended provisions in this Court. However, the State says that if such aspect is decided first before the tribunal, there will be a forum which will be lost to the parties. In any event, since the tribunal is a specialised body, its view on the amended provisions would be of considerable persuasive value to this Court.;