HC upholds Assam Entry Tax Act

LAW REPORTER
 GUWAHATI, Jan 10 : A Division Bench of the Gauhati High Court comprising Justice Ranjan Gogoi and Justice BK Sarma by a judgment today upheld the constitutional validity of the Assam Entry Tax Act, 2008 by dismissing a batch of writ petitions.

The Government of Assam had enacted the Assam Entry Tax Act, 2008 to levy a tax on the entry of goods into Assam for consumption, use or sale therein for the purpose of providing the infrastructure and amenities to facilitate trade and commerce within the State of Assam. The government had enacted the Assam Entry Tax Act, 2008 after the earlier Assam Entry Tax Act, 2001 was held to be unconstitutional by a Division Bench of the High Court.

A batch of writ petitions were preferred before High Court challenging the constitutional validity of levy of entry tax under the Assam Entry Tax Act, 2008.

The effect of the judgment delivered today is that not only the constitutional validity of the levy has been upheld, the government is now not required to consider the cases of the assessees for refund as directed in the judgment passed by the Division Bench of the High Court in respect of the earlier Assam Entry Tax Act, 2001.