S.J.MUKHOPADHAYA, J. - (1.) THIS writ petition has been preferred by the petitioner -Tata Iron and Steel Company Ltd. (hereinafter to be referred as ˜TISCO ') for the following relief: (i) To set aside the order, issued by the Commissioner, Commercial Taxes -cum - Secretary, Jharkhand, communicated vide letter No. -Sales Tax/02/2001 -1970/Ranchi dated 30th July, 2004, whereby and whereunder, it has been directed to collect entry tax on "imported coal", pursuant to Notification No. S.O.88 dated 23rdMarch, 2002; (ii) To set aside part of Notification No. S.O.88 dated 23rdMarch, 2002, issued by the State of Jharkhand, whereby, 2% entry tax has been sought for to be levied on "imported coal"; (iii) To set aside the notice dated 27th August, 2004, issued by the Deputy Commissioner, Commercial Taxes, Jamshedpur Urban Circle, Jamshedpur, whereby and whereunder, the petitioner has been asked as to why penalty be not imposed on it since pursuant to Notification No. S.O.88 dated 23rdMarch, 2002 it has not deposited entry tax on "imported coal"; (iv) For declaration that the State Government is not empowered to impose any tax whatsoever on the goods, including "imported coal", imported from outside the country, as the trade and commerce with foreign countries is covered by Entry 41 List 1 of VIIth Schedule of the Constitution of India. Further declaration has been sought for that the imposition of entry tax on "imported coal" from outside the country is violative of Articles 286 and 301 of the Constitution of India; (v) For a declaration that "Entry Tax Act" is not compensatory in character, falling under Article 304 of the Constitution of India, and, as such, the said provision is violative of Article 304 of the Constitution of India; and (vi) For a declaration that in view of Notification No. S.O. 105 dated 1st November, 2002, the petitioner is not liable to pay any entry ' tax on the "imported coal", which is used as raw material in the factory of the petitioner at Jamshedpur within the State of Jharkhand.
(2.) ACCORDING to the petitioner, for the purposes of manufacturing activities, the Company is importing coal from Australia and New Zealand in pursuance of several foreign contracts, executed with the foreign parties. The "imported coal" is brought from Australia and New Zealand to Haldia (West Bengal) and Paradip (Orissa) ports in India from where the said coal is transported either by rail or road to Jamshedpur in the State of Jharkhand. The said coal is cent percent utilized in the Tata Iron & Steel Company Ltd., Jamshedpur (hereinafter to be referred as 'TISCO '). Further case of the petitioner is that the coal imported from outside the country is being used as raw material for manufacturing the steel products by the petitioner and the entire transaction is completed at Jamshedpur. within the State of Jharkhand. It appears that in exercise of legislative power, conferred upon the State, pursuant to Entry 52 of List 2 of VIIthSchedule of the Constitution of India and under Article 213 of the Constitution of India, an ordinance, namely, 'Bihar Tax on entry of goods into the local areas for consumption, use or sale therein Ordinance, 1993 ' was promulgated and published on 22nd February 1993 in an Extraordinary Gazette of Bihar being Bihar Ordinance No. 11/1993. By a subsequent Notification S.O. No. 37 dated 25thFebruary, 1993 the 'entry tax ' was introduced in the erstwhile State of Bihar and such notification was made effective since then. Bihar Ordinance No. 11 of 1993 having lapsed, another ordinance being 'Bihar Taxes on Entry of Goods into Local Areas for Consumption, Use or Sale thereof Ordinance, 1993 ' was issued. This second ordinance was made an Act in the name and style of 'Bihar Taxes on Entry of Goods into Local Areas for Consumption, Use or Sale thereof Act, 1993 ' (Bihar Act 16 of 1993).
(3.) SEC .2(c) of the Entry Tax Act, 1993 while defines "entry of goods", Section 2(d) of the said Entry Tax Act, 1993 defines "importer", which are quoted hereunder: 2. Definitions. XX XX XX XX (c)Entry of goods" with all us grammatical variations and cognate expressions means Entry of goods into a local area from any place outside that local area or any place outside the State for consumption use, or sale therein. ["Provided that in case of such goods which are liable to tax under Section -12(1) of the Bihar Finance Act, 1981, entry of goods shall mean entry of goods into local area from any place outside the State for consumption, use or sale therein."] (d) "Importer" means a dealer or any other person who in any capacity brings or causes to be brought any scheduled goods into a local area for consumption, use or sale therein. ;