Supreme Court Clarifies “Local Area” Definition for Entry Tax in Industrial Townships: OCL India Ltd. vs. State of Orissa (2022)

/ Constitutional Law, Constitutional Law with Article 243-Q, Constitutional Law with Article 301, Entry Tax, Fundamental Rights, General Clauses Act, 1897, General Clauses Act, 1897 with Section 2(31), J.B. Pardiwala, Judges, S. Ravindra Bhat, Tax Law, Tax Law with Entry 52 of List II, Uday Umesh Lalit

Supreme Court Clarifies “Local Area” Definition for Entry Tax in Industrial Townships LEGAL ISSUE: Whether industrial townships, excluded from municipal areas, qualify as “local areas” for entry tax under Entry 52 of List II of the Seventh Schedule of the Constitution. CASE TYPE: Tax Law (Entry Tax) Case Name: M/s. OCL INDIA LTD. vs. STATE […]

Supreme Court Clarifies “Local Area” Definition for Entry Tax in Industrial Townships: OCL India Ltd. vs. State of Orissa (2022) Read Post »