KOTHARI, J. - (1.) THIS judgment governs disposal of the two writ petitions, since the controversy involved in these cases is common, and the facts of S.B. Civil Writ Petition No.7569/2011 -M/s JK Lakshmi Cement Ltd. vs. State of Rajasthan & Ors. are illustratively taken for the said purpose.
(2.) BY the present writ petition, the petitioner, assessee/company has challenged the impugned assessment order dated 30.03.2011 passed by C.T.O., Special Circle, Pali under the provisions of Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988 (for brevity, hereinafter referred to as '1988 Act') read with relevant provisions of Rajasthan VAT Act, 2003, whereby the learned Assessing Authority imposed entry tax on the purchase and entry of Excavators (JCB) effected by the assessee -company during the relevant year 2008 -09 from outside the State of Rajasthan in the local area @ 12.50% and imposed entry tax of Rs.22,612/ - and interest thereon of Rs.6,784/ - and in total demand of Rs.29,396/ - was raised against the petitioner under the impugned assessment order. The said order was rectified by the learned Assistant Commissioner, Special Circle, Pali vide its order dated 20.06.2011 computing the tax @ 12.50% on the purchase value of Excavator of Rs.18,08,980/ -, which was wrongly mentioned as 22,612/ -, and was increased to correct amount i.e. Rs.2,26,123/ - and interest was also increased from Rs.6,784/ - to Rs.67,837/ -, and thus total demand was raised at Rs.2,64,564/ - against the petitioner -company. Though these orders were appeable before the Deputy Commissioner [Appeals) of the Commercial Tax Department, the present writ petition has been filed against these assessment orders directly before this Court under Article 226 of the Constitution of India.
(3.) MR . Niraj Kumar Jain, learned counsel for the petitioner -assessee raised several contentions viz. firstly, that the earlier enactment in regard to imposition of tax on the entry of motor vehicle including the excavators, namely, the Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988, which replaced the same Ordinance of 1988, should be deemed to have been repealed by the later enactment, namely, the Rajasthan Tax on Entry of Goods into Local Area Act, 1999 (for brevity, hereinafter referred to as '1999 Act') under which the petitioner -assessee/company had already paid the entry tax with respect to same excavators (JCB) purchased by the petitioner - company and brought into the local area, within the State of Rajasthan; and therefore, the second levy of entry tax on the same taxable event causing the entry of said motor vehicle, namely, Excavators (JCB) in to the State, could not be imposed by the Assessing Authority invoking the provisions of the earlier enactment of 1988 Act, which though was the special law applicable to the entry of motor vehicles, whereas 1999 Act applied to all goods generally.;