Supreme Court of India
VST INDUSTRIES LIMITED versus THE STATE OF UTTAR PRADESH & ORS. on 22 April 2019
638
SUPREME COURT REPORTS
[2019] 6 S.C.R.
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VST INDUSTRIES LIMITED
v.
THE STATE OF UTTAR PRADESH & ORS.
(Civil Appeal No. 3256 of 2019)
B
APRIL 22, 2019
[ASHOK BHUSHAN AND K. M. JOSEPH, JJ.]
Uttar Pradesh Tax on Entry of Goods into Local Areas Act,2007 – Writ petition filed by the appellant before the High Court –Impugned interim order passed by the Division Bench inter aliaCdirecting that subject to deposit of 50% of the interest by way ofrecovery, no coercive measure be taken against the appellant – Pleaof appellant that after the impugned interim order was passed, about33 percent of amount of interest has already been realised from theappellant – Held: Writ petition filed by the appellant pending in theDHigh Court, need to be finally decided – No further recovery beaffected against the appellant towards the demand of interest onarrears of Entry Tax and recovery, if any, of the interest from theappellant shall be subject to the final outcome of the writ filed bythe appellant.
EDisposing of the appeal, the Court
HELD: 1.1 In Order passed in Civil Appeal Nos.3257-3268 of2019, Indian Oil Corporation Limited versus State of U.P. & Others,issues pertaining to liability of interest under U.P. Act 2007 havebeen decided. Writ petition of the appellant pending in the HighFCourt need to be finally decided. In result, this appeal is disposedof providing that no further recovery be affected against theappellant towards the demand of interest on arrears of Entry Taxand recovery, if any, of the interest from the appellant shall besubject to the final outcome of the Writ filed by the appellant.[Paras 3, 4][639-G-H; 640-A-B]
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Indian Oil Corporation Limited versus State of U.P. &Others Decision of Supreme Court in Civil AppealNos.3257-3268 of 2019 – referred to.
H
CIVIL APPELLATE JURISDICTION : Civil Appeal No. 3256of 2019.
From the Judgment and Order dated 11.07.2018 of the High Courtof Judicature at Allahabad in Writ Tax No. 961 of 2018.
Ms. Aishwarya Bhati, ASG, Dr. Manish Singhvi, AAG, GuruKrishan Kumar, Dhruv Agrawal, Dinesh Dwivedi, Sr. Advs., AjayAggarwal, Ms. Mallika Joshi, Rajan Narain, Nishit Agrawal, Manik Sethi,Bhakti Vardhan Singh, Yasharth Kant, Krishnam Mishra, SatyendraKumar, Shailja Nanda Mishra, Udit Jain, Abhishek Anand, Isaan Saran,M. P. Devanath, Advs. for the appearing parties.
The Judgment of the Court was delivered by ASHOK BHUSHAN, J.
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1. This appeal has been filed against the Division Bench order ofthe Allahabad High Court dated 11.07.2018 by which order the HighCourt directed: - “…Subject to deposit of 50% of the interest so demanded byway of recovery dated 26.06.2018 within the next one week,no coercive measure may be taken against the Petitioner till18th July, 2018.
List this matter on 18th July, 2018 along with Writ-Tax No.757of 2018.”
2. The order impugned under this appeal is only an interim order.In above interim order, High Court directed the writ petition to be listedalong with Writ-Tax No. 757 of 2018. The Division Bench of the HighCourt has decided the Writ-Tax No. 757 of 2018 vide its judgment dated22.11.2018 against which judgment, Civil Appeal Nos.3257-3268 of 2019,Indian Oil Corporation Limited vs. State of U.P. and others, have beenfiled, which have been decided by us by order of the date.
3. Learned counsel for the appellant submits that after interimorder dated 11.07.2018 passed in the writ petition of the appellant, about33 percent of amount of interest has already been realised from theappellant. In our Order of the date passed in Civil Appeal Nos.3257-3268 of 2019, Indian Oil Corporation Limited versus State of U.P. &Others, we have decided issues pertaining to liability of interest underU.P. Act 2007. Writ petition in which impugned interim order dated11.07.2018 is still pending in the High Court. We are of the view thatwrit petition of the appellant pending in the High Court need to be finallydecided.
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640SUPREME COURT REPORTS
[2019] 6 S.C.R.
A4. In result, this appeal is disposed of providing that no furtherrecovery be affected against the appellant towards the demand of intereston arrears of Entry Tax and recovery, if any, of the interest from theappellant shall be subject to the final outcome of theWrit-Tax No. 961 of 2018 filed by the appellant.
B5. The appeal is disposed of accordingly.
Divya Pandey
Appeal disposed of.
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