Orissa HC Rejected Entry Tax Challenge Due to No Prior Writ Filing

Tata Sponge Iron Ltd. Vs State of Odisha & Ors. (Orissa High Court) The writ petition before the Orissa High Court sought to strike down the Odisha Entry Tax Act, 1999 and the rules framed thereunder, and to direct refund of entry tax collected from the petitioner. The petitioner relied on the decision of the Supreme Court of India in State of Kerala and others vs. Fr. William Fernandez, decided on 09.10.2017, wherein the Supreme Court granted liberty to certain petitioners to revive earlier writ petitions before the Orissa High Court to raise a plea of discrimination under Article 304(a) ...