Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Orissa Entry Tax Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Orissa Entry Tax Act, 1999 – Orissa Municipal Act, 1950 – The Constitution of India – Article 243Q, Schedule 7th Entry 52 of List II – Whether the exclusion of an industrial area or areas from the limits of municipal councils or municipalities under the state laws in exercise of statutory power or by virtue of a declaration under proviso to Article 243Q, would result in that area ceasing to be a “local area” within Entry 52 of List II and consequently precluding State from levying and collecting entry tax from those areas – Held: The nature of services provided in industrial areas are relevant factors taken into account by the State or Governor while issuing exemptions under municipal laws or proviso to Article 243Q (1) – These, however, do not in any manner impact or undermine the fact that such industrial areas or estates are equally “local areas” – Diamond Sugar Mills itself acknowledged that the word “local” means relating to or “pertaining to a place” – Supreme Court also very pertinently held that a local area is one which is administered by municipal law, district board or a local board, union board, a panchayat or some body constituted by the Government for the governance of local affairs of any part of the State – The application of state laws regarding industrial areas, therefore, squarely falls within the expression “description of a body constituted for the purposes of local affairs of the State” since no one denies that industrial areas are also part of the State – The object of the levy, i.e., entry tax, is the regulation of entry of goods in a regular area for consumption, i.e., manufacture, use or sale – There is no dispute that entry of goods into an industrial area or estate is for their use for manufacturing or for processing or for the purposes of their delivery as their ultimate point of destination, i.e. for the purpose of their “consumption, use or sale” within that area – It could even be that the goods enter within the industrial area or estate, as the ultimate point of destination for their use – In any case, the levy would be attracted because the incidence is the entry into the local area. |
Judge | Hon'ble Mr. Justice S. Ravindra Bhat |
Neutral Citation | 2022 INSC 1163 |
Petitioner | M/s. Ocl India Ltd |
Respondent | State Of Orrisa And Ors. |
SCR | [2022] 18 S.C.R. 669 |
Judgement Date | 2022-11-04 |
Case Number | 2348 |
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