PANAJI: High Court has upheld the validity of the Goa Tax on Entry of Goods Act, 2000 on goods coming in from other states. The Court order came in view of petition filed by DTH service provider Bharti Telemedia Ltd. (BTL).
The petitioner had urged that the entry tax be related to the levy of import duties under Entry 41, read with Entry 83 of List I of the Seventh Schedule to the Constitution and that the state legislature has no legislative competence to enact the Goa Tax on Entry of Goods Act, of 2000.
The court dismissed the petition and vacated the interim order relying on the decision of Supreme Court in another matter from Haryana which had upheld the constitutional validity of entry taxes imposed by states on goods coming in from other states.
The petitioners/assessee challenged the constitutional validity of the Goa Tax on Entry of Goods Act, 2000, for want of legislative competence and, in any case, for contravening Articles 14, 19(1)(g), 265, 301 and 304(a) of the Constitution of India. The petitioner sought the consequential relief of a refund of entry tax recovered by the state from the petitioners.
The Goa Legislative Assembly enacted the Entry of Goods Act, of 2000, after the bill was introduced with the previous sanction of the President. The Act provided September 1, 2000, as the appointed date on which it would come into force.