Court No. - 4 Case :- WRIT TAX No. - 2423 of 2009 Petitioner :- M/S Tirupati Cylinders Ltd. Thru' Director Respondent :- State Of U.P. & Others Petitioner Counsel :- Manu Khare Respondent Counsel :- C.S.C. Hon'ble Rajes Kumar,J.
Hon’ble Bala Krishna Narayana,J.
Let this writ petition be connected with Civil Misc. Writ Petition (Tax) No.
1484 of 2007.
In the meantime, entry tax will not be realised from the petitioner in respect of
the transaction before the date of promulgation of the Ordinance dated 24th
September, 2007 provided the petitioner furnishes security other than cash or
bank guarantee to the satisfaction of respondent no. 3 for the amount of entry
tax due for that period and the entry tax in respect of the transactions for the
subsequent period will also not be realised from the petitioner provided the
petitioner furnishes bank guarantee for the amount due in respect of the
transaction after that date. Both types of securitiess to be filed within a month.
Declaration form for import demanded by the petitioner will not be refused
solely on the ground that the entry tax has not been paid.
Order Date :- 4.1.2010
PG