S.J.MUKHOPADHAYA, ACTING J. - (1.) AS common questions of law are involved in all these writ petitions and two sets of prayer have been made therein, they have been heard together and are being disposed of by this common judgment.
(2.) WHILE many of the petitioners have sought for a declaration that the "Bihar Taxes on Entry of Goods into Local Areas for Consumption, Use or Sale thereof Act, 1993" (Bihar Act 16 of 1993 -hereinafter to be referred as "Bihar Entry Tax Act, 1993") ultra vires Articles 301 and 304 of the Constitution of India, in some of the cases further prayer has been made to declare "Jharkhand Tax on Entry of Goods into Local Areas for Consumption, Use or Sale thereof (Amendment) Ordinance, 2001" [Jharkhand Ordinance No. 02 of 2002 - hereinafter to be referred as "Jharkhand Entry Tax (Amendment) Ordinance, 2001"] as violative of Articles 301 and 304 of the Constitution of India. In W.P.(T) Nos. 2937 of 2003, 3457 of 2004, 4128 of 2005 and 4199 of 2005 further declaration has been sought for that the petitioners in these writ petitions are not liable to pay entry tax on the entry of coal into the areas, situated within the State of Jharkhand, under the provisions of Bihar Entry Tax Act, 1993, as adopted by the State of Jharkhand and amended vide Jharkhand Entry Tax (Amendment) Ordinance, 2001. In rest of the cases, a declaration has been sought for that the petitioners are not liable to pay entry tax on the entry of heavy earth moving machines, such as, Dozers, Dumpers, Excavators etc., into the local areas of the then State of Bihar and the present State of Jharkhand under the provisions of Bihar Entry Tax Act, 1993, as adopted by the State of Jharkhand and amended vide Jharkhand Entry Tax (Amendment) Ordinance, 2001.
(3.) FOR determination of the issue as to whether the imposition of Bihar Entry Tax Act, 1993, as adopted by the State of Jharkhand and amended vide Jharkhand Entry Tax (Amendment) Ordinance, 2001, is violative of Articles 301 and 304 (a) of the Constitution of India or is saved by Article 304 (b) of the - Constitution it is necessary to mention the relevant facts. ;