Muzaffar Hussain Attar JUDGMENT
Hon'ble Mr. Justice Muzaffar Hussain Attar, Judge
I am the Parliamentary draftsman. I compose countries laws, and of half the litigation, I am undoubtedly the cause'
(Someone has composed these lines about the British Parliamentary drafting.)
1. The validity of Jammu and Kashmir Entry Tax on Goods Act, 2000 (for short 'Act of 2000') is called in question in all these petitions. Petitioners have filed these petitions with the prayer that the said Act be declared unconstitutional on the principle ground that it violates the mandate contained in Article 301 of the Constitution of India. Since a common thread is running through all these petitions they were heard together and are being disposed of by this common judgment.
2. Viom Networks Company Ltd. is petitioner in OWP No. 725/2008. It is a limited company incorporated under the provisions of Companies Act, 1956 (for short Act of 1956). As pleaded in the writ petition, petitioner-company is primarily engaged in building infrastructures in telecom sector and also provides infrastructure to various telecom service providers.
3. Dish-net Wireless Ltd. has filed OWP No. 988J/2008 and claims to be a subsidiary company of M/s Aircel Ltd. which is providing GSM Mobile Services in the State of J&K under brand name of Aircel. Petitioner-company is providing GSM Mobile Service and procures required telecom equipment parts, towers, accessories etc. being mobile goods as well as consumable goods.
4. Bharti Tele-media Ltd has filed OWP No. 364/2010. It is a limited company incorporated under the provisions of Act of 1956. Petitioner-company provides Direct to Home (DTH) satellite television service in the State of J&K. Petitioner-company requires network equipment for providing DTH service which include Dish Antenna, Set top box, Cable, Connector, LNBF, Viewing Cord and remote control. These equipments are brought in the State for providing services.
5. Cellular Idea Ltd. has filed OWP No. 761/2009. It is a limited company incorporated under the Act of 1956. The said company in order to conduct its business imports goods into the State of J&K.
6. Bharti Infratel Ltd. has filed OWP No. 914/2009. It is a limited company and is incorporated under the Act of 1956. The main object of the petitioner's company is to carry on business of establishing, operating, maintaining and managing wireless communications towers either on its own or in alliance with any other person body/bodies corporate incorporated in India or abroad either under a strategic alliance or joint venture or by any other arrangement. This company in order to conduct its business imports goods into the State of J&K.
7. Bharti Airtel Company Ltd. has filed OWP No. 11/2009. The said company also provides telecom services and in order to effectuate the aforementioned purpose, goods/equipments are imported into the State of J&K.
8. Tata Tele Services Ltd. has filed OWP No. 726/2008. The main object of the company is to carry on business of providing basic telecommunication services, manufacturers, franchisers, dealers, importers, exporters, assemblers, fabricators, repairers, maintainers, owners and operators of all kinds of telecommunication equipments, cryptographic equipment which includes terminator equipment, exchange equipment, subscriber end equipment and equipment of all kinds which is being used to provide voice text data or image communication services etc. Petitioner-company in order to carry on its business is importing goods into the State of J&K.
9. Reliance Communication Ltd. has filed OWP No. 992J/2008. It is limited company incorporated under the Act of 1956. This company is engaged in providing telecom services. For effectively carrying on its business, the company is importing goods into the State of J&K.
10. The majority of the petitioner-companies ........