Industrial Townships Are "Local Areas" For Entry Tax Levy By States Though They Are Excluded From Municipalities : Supreme Court thumbnail
Industrial Townships Are "Local Areas" For Entry Tax Levy By States Though They Are Excluded From Municipalities : Supreme Court
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The bench of CJI UU Lalit, Justices S. Ravindra Bhat and J B Pardiwala held that industrial townships are 'local area' for the purposes of entry tax. Local Area' Entry 52 of List II of of the Seventh Schedule to the Constitution authorises State Legislatures to levy entry tax: "taxes on the entry o
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  • The bench of CJI UU Lalit, Justices S. Ravindra Bhat and J B Pardiwala held that industrial townships are 'local area' for the purposes of entry tax.
  • Local Area' Entry 52 of List II of of the Seventh Schedule to the Constitution authorises State Legislatures to levy entry tax: "taxes on the entry of goods into a local area for consumption, use or sale therein".
  • ndustrial areas or estates are equally "local areas" "The exemption from application of municipality laws or such enactments in relation to industrial areas – as also the exemption from the application of Part-IX A by virtue of proviso to Article 243-Q(1) is to exclude the application of certain requirements, such as election etc. As far as the na...
  • This Court also very pertinently held that a local area is one which is administered by municipal law, district board or a local board, union board, a panchayat or some body constituted by the Government for the governance of local affairs of any part of the State.
  • The application of state laws regarding industrial areas, therefore, squarely falls within the expression "description of a body constituted for the purposes of local affairs of the State" since no one denies that industrial areas are also part of the State.

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Constitutional Law
Taxation law

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