NDLI: Indian Oil Corporation Limited Vs. State of U.p. & Ors.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Explanation IV s.11 Meaning of mutatis mutandis’ Discussed CPC
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	U.p. Value Added Tax Act, 2008 (5 of 2008) Code of Civil Procedure, 1908 (5 of 1908) U.p. Tax on Entry of Goods Into Local Areas Act, 2007 (30 of 2007)
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2 Referred Case 3 Referred Case 4 Referred Case 5 Referred Case 6 Referred Case 7 Referred Case 8 Referred Case 9
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Allowed
Headnote	Code of Civil Procedure, 1908 – s.11, Explanation IV – Respondent-State enacted the 2007 Act after the High Court declared the 2000 Act to be ultra vires inter alia holding that Entry Tax levied on crude oil does not fulfil the requirements of compensatory tax – Challenged by the appellant before the High Court – Supreme Court in Jaiprakash Associates Limited case referred the issue of levy of Entry Tax in various States enactments including U.P. for determination by nine Judges Bench – High Court held that the State did not lack legislative competence in enacting the 2007 Act – SLP filed by the appellant – Supreme Court passed interim order staying the operation of the judgment of the High Court inter alia subject to the appellants in each case depositing 50% of the accrued tax liability under the 2007 Act – Determination of interest, payable by the appellant was to be determined subsequently – Nine Judges Bench decided the reference in Jindal Stainless Limited case – Thereafter, the matter was taken by the Regular Bench and by judgment dtd. 21.03.17 Supreme Court granted liberty to the appellant to question the levy of Entry Tax under the 2007 Act, on the issues left open in the order of the Nine Judges Bench, before High Court by way of fresh writ petition – Appellant filed Writ Petition No.25730 of 17 before the High Court, where assessment orders were also assailed – Dismissed vide judgment dtd.04.05.18 upholding the validity of the 2007 Act– Demand notices issued– Challenged by the appellant in so far as demand towards interest was concerned – Respondents raised preliminary objection that the writ petition is second writ petition on the same and consequential cause of action– Dismissed – On appeal, held: Writ Petition No.25730 of 17 was filed by the appellant in pursuant to the liberty dtd. 21.03.17 challenging the vires of 2007 Act – s.11, Explanation IV provides that a plea which might and ought to have been taken in the earlier suit, shall be deemed to have been taken and decided against person raising the plea in the subsequent suit – Present is a case where the plea questioning the leviability of the interest was specifically raised by the appellant in the Writ Petition No.25730 however, the Division Bench took the view that it was to deal with the challenge on the grounds as reflected in the judgment dtd. 21.03.17 and thus did not permit the consideration of any other questions including the question of interest – Issue which was not expressly permitted to be decided cannot operate as res judicata in subsequent writ petition where the challenge was to the leviability of the interest – Further, the High Court de-tagged the writ petition from the the main bunch where the challenge to levy of interest was made – High Court committed error in upholding the preliminary objection of the respondent – Matter remitted to High Court inter alia for determining the liability of interest – U.P. Tax on Entry of Goods Ordinance, 2000 – U.P. Tax on Entry of Goods into Local Areas Act, 2000 – U.P. Tax on Entry of Goods into Local Areas Act, 2007 – ss.4, 9, 10, 12 and 13 – Constitution of India – Arts. 301 and 304. U.P. Tax on Entry of Goods into Local Areas Act, 2007 – s.13 – Held: Application of provisions of VAT Act is provided by s.13 of the 2007 Act with certain changes – s.13 mutatis mutandis applies s.33 of the VAT Act – s.33 has to be applied with respect to payment and recovery of tax – Thus, the payment of interest which is contemplated u/s.33 on the amount of tax has to be applied with regard to the payment of Entry Tax and the interest thereon – Even if provision of s.33 of VAT Act is to be treated as machinery provision which is to be applied by virtue of s.13 of 2007 Act, the machinery provision has to be interpreted in a manner so as to make the liability effective and treated to be substantive law – Submission of the appellant that 2007 Act does not contain any substantive law for levy of the interest, rejected – U.P. Value Added Tax Act, 2008 – s.33 – Machinery provision when treated as substantive law. Words & Phrases – ‘mutatis mutandis’ – Meaning of – Discussed.
Judge	Hon'ble Mr. Justice Ashok Bhushan
Neutral Citation	2019 INSC 548
Petitioner	Indian Oil Corporation Limited
Respondent	State Of U.p. & Ors.
SCR	[2019] 6 S.C.R. 601
Judgement Date	2019-04-22
Case Number	3257

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