Heard Sri B.K. Pandey, learned counsel for the applicant and Sri Subham Agarwal, learned counsel for the respondent.
Sri Shubham Agarwal submits that 'Bitumen' was not notified under Section 4 of the U.P. Tax on Entry of Goods Act, 2000 as evident from notification Nos. 159 and 160 both dated 21st January, 2004. He submits that Bitumen does not fall within the entry 'heavy petrolium stocks and all its variants'. To support his submission, he refers to notification No. 187 dated 12th February, 2014 and notification No. 188 dated 12th February, 2014 issued under Section 4 (1) of the U.P. Tax on Entry of Goods into Local Areas Act, 2007 which provides a specific entry of 'Bitumen' and tax thereon at the rate of 2% on the value of the goods. He submits that the same entry as was existing under the Act, 2000 was continued under the new Act of 2007 and in the circumstances a fresh notification under Section 4 of the Act, 2007 notifying 'Bitumen' , clearly indicates that Bitumen was never included under the earlier notifications. He submits that this also shows the intention of the legislature that Bitumen was never notified prior to notification dated 12.2.2014. He also relies on the judgment of this Court dated 11th July, 2014 passed in TTR No. 2152 of 2007.
Sri B.K. Pandey, learned standing counsel for the applicant submits that three days further time may be granted to him to seek instructions in the matter.
As prayed, put up on 28th July, 2014.
Order Date :- 21.7.2014 MT**