This appeal has been filed against the Division
Bench order of the Allahabad High Court dated
11.07.2018 by which order the High Court directed: -
“…Subject to deposit of 50% of the
interest so demanded by way of
recovery dated 26.06.2018 within the
next one week, no coercive measure
may be taken against the Petitioner
till 18th July, 2018.
List this matter on 18th July, 2018
along with Writ-Tax No.757 of 2018.”
directed the writ petition to be listed along with
Writ-Tax No. 757 of 2018. The Division Bench of the
High Court has decided the Writ-Tax No. 757 of 2018
vide its judgment dated 22.11.2018 against which
judgment, Civil Appeal Nos.3257-3268 of 2019, Indian
Oil Corporation Limited vs. State of U.P. and others,
have been filed, which have been decided by us by
order of the date.
3. Learned counsel for the appellant submits that
after interim order dated 11.07.2018 passed in the
writ petition of the appellant, about 33 percent of
amount of interest has already been realised from the
appellant. In our Order of the date passed in Civil
Appeal Nos.3257-3268 of 2019, Indian Oil Corporation
Limited versus State of U.P. & Others, we have
decided issues pertaining to liability of interest
under U.P. Act 2007. Writ petition in which impugned
interim order dated 11.07.2018 is still pending in
the High Court. We are of the view that writ petition
of the appellant pending in the High Court need to be
finally decided.
4. In result, this appeal is disposed of providing
that no further recovery be affected against the
appellant towards the demand of interest on arrears
of Entry Tax and recovery, if any, of the interest
from the appellant shall be subject to the final
outcome of the Writ-Tax No. 961 of 2018 filed by the
appellant.
5. The appeal is disposed of accordingly.
( K.M. JOSEPH ) New Delhi, April 22, 2019.