The Punjab Government has
promuglated new ordinance namely THE PUNJAB DEVELOPMENT OF TRADE, COMMERCE
AND INDUSTRIES (VALIDATION) ORDINANCE, 2015 to levy entry tax on the goods
specified in the schedule apended to such ordinance. The schedule appended
to such ordinance contains only one item i.e. sugar.
However, rate of entry tax
is not specified as yet which is leviable on sugar. This rate is supposed to be
notified by State Government afterwards under the powers conferred by section 3
of such ordinance.The interesting thing to be noted here is that this ordinance
has been made effective from 06.05.2015.
It is worth mentioning here
that entry tax on sugar was imposed earlier by way of The Punjab Development of
Trade, Commerce and Industries Ordinance 2015 w.e.f. 05.05.2015. However the same was
challenged before Punjab & Haryana High Court on the ground that the same was
a non-compensatory tax and also on the ground that there was no schedule
appended to the ordinance as defined in the definition of schedule in the
ordinance, rather a schedule was seperately notified by the Principal seceretry
to the Government of Punjab and on this later ground, the interim stay was
granted by Punjab & Haryana High Court to the effect that no coercive
measures shall be adopted for the recovery of entry tax on sugar under the said
earlier ordinance.
Now, the interesting thing
is, the Government has promuglated new ordinance as mentioned in the first para
above and there is no such defect in the new ordinance as was in the old
ordinance i.e. the schedule now is appended to the new ordinance.
After the promuglation of
this new ordinance what would be the fate of the bunch of petitions pending
before Punjab & Haryana High Court, challenging the validity of the earlier
ordinance levying entry tax on sugar, remains to be seen.
The new ordinance can be downloaded be clicking here below:
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