Chandigarh, Mar 14 (UNI) A division bench of the Punjab and Haryana High Court today held as void and unconstitutional the Haryana government's decision of 2000 to impose local area development tax levied on the entry of goods into the state.
The bench comprising Justices Adarsh Kumar Goel and Justice H S Bhalla delivered the judgement.
The bench which heard the case after it had been remanded to it by the apex court, allowed a bunch of writ petitions filed by a large number of business concerns against realisation of this levy.
According to the petitiners' counsel' the levy was violative of the provisions of Article 301 of the Constitution as the tax was not aimed at spending on the payer or class of payers.
UNI
The bench comprising Justices Adarsh Kumar Goel and Justice H S Bhalla delivered the judgement.
The bench which heard the case after it had been remanded to it by the apex court, allowed a bunch of writ petitions filed by a large number of business concerns against realisation of this levy.
According to the petitiners' counsel' the levy was violative of the provisions of Article 301 of the Constitution as the tax was not aimed at spending on the payer or class of payers.
UNI
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