- (1.) Heard counsel for the parties.
(2.) The Petitioners have challenged the provision of Sec. 3 of the Jharkhand Entry Tax Act on Consumption or Use of Goods Act, 2011 on the ground that a Division Bench of this Court in the case of Tata Steel Limited v/s. State of Jharkhand and Ors. reported in, (2008) 17 VST 209 (Jharkh) has declared exactly the identical provision made by Sec. 11 of the Jharkhand Value Added Tax Act, 2005 as ultra vires to the Constitution after holding that prior sanction of the President as required under the proviso to Article 304(b) of the Constitution of India has not been obtained and after observing that maintaining of roads and providing bridges is not compensatory in nature so as to constitute special advantage to trade, commerce and intercourse and after detailed discussion on the issue, the Division Bench has quashed the said provision.
(3.) Against the aforesaid judgment of the Division Bench of this Court, a SLP has been preferred by the State, but operation of the aforesaid judgment has not been stayed. Now the State has enacted Act of 2011, which is nothing but verbatim rewriting of earlier law, which has been quashed. Therefore, the Respondent State be restrained from recovering any tax from the writ Petitioners under the Act of 2011.;