Jammu : Aggrieved of Toll Tax at Lakhanpur after GST, Traders Federation Ware House/ Nehru Market moves High Court.
In a petition filed by Rajesh Gupta President Traders Federation Ware House/ Nehru Market declaring the continuation of levy and collection of toll tax by the respondents in the State of Jammu and Kashmir under the Levy of Tolls Act, Samvat 1995 as illegal, ultra-vires the Constitution and contrary the scheme and architecture of Goods and Services Taxes Regime.
Petitioner also seek direction to respondents to abolish purely in the public interest the Levy of Tolls Act, 1995 (1938 A.D.) promulgated vide Act no. VIII of 1995 in view promulgation of and implementation of the Central Goods and Services Tax Act, 2017, the Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017, the Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017 and the Jammu and Kashmir Goods and Services Tax Act, 2017, as continuation of the Levy of Tolls Act, 1995 in the State of Jammu and Kashmir is defeating the basic spirit and architecture of the Goods and Service Tax Regime which is aimed at building the entire country as a One Nation One Tax One Market.
In the petition it has been submitted that the petitioner is a duly elected President of Traders Federation Ware House/ Nehru Market, Jammu. Besides representing more than 500 traders/ whole sellers (shops) doing their business of trading and selling various commodities under one of the largest and only Whole Sale Mandi in the State of J&K supplying the food related all products to the whole of J&K and catering the needs of the people, the petitioner himself is an entrepreneur/trader the forcible levy of Toll tax by the respondents after implementation of GST Regime has pricked the pocket as well as finances of the petitioner. Similarly, all the traders, almost the entire business fraternity and entire population of the State has been forcibly and under duress have been made to pay the Toll Tax at the entry points on every commodity while importing the same into the State of J&K through outside. Therefore, the petitioner being President of the aforesaid Federation is highly concerned about the business fraternity in general and general masses in particular in the State of Jammu and Kashmir and having failed to generate any response to the State Government with respect abolition of Levy of Tolls Act, Samvat 1995 is approaching this Court through the medium of present public interest litigation and after independence the Government of India has brought a revolutionary change in the system of indirect taxation by knitting the entire country into one fabric of indirect taxation i.e. Goods and Services Tax (GST for short) regime with the significant aim of building the country i.e. India into one unified market with the preamble of One Nation One Tax One Market. This badge is prominently displayed by the Central Board of Excise & Customs and Commercial Taxes Departments of the States/Union Territories in their advertisements relating to GST and “OneNationOneTax”.
Sunday, April 28, 2024
