1954 (3) TMI 35

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...., Solicitor-General for India, and J.N. Kaushal, Senior Advocate, (P.G. Gokhale, Advocate, with them), instructed by R.H. Dhebar, Agent, for respondent No. 1. C.K. Daphtary, Solicitor-General for India, (Porus A. Mehta, and P.G. Gokhale, Advocates, with him), for respondent No. 2. S.P. Sinha, Senior Advocate, (Bakshi Man Singh, Advocate, with him), instructed by Sardar Singh, Agent, for the ....

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....ssent." The Essential Goods (Declaration and Regulation of Tax on Sale or Purchase) Act, 1952 (Central Act No. LII of 1952) declared certain commodities as essential for the life of the community. In the schedule appended to the Act Item 8 relates to "all cloth, woven on hand-looms, coarse and medium cotton cloth made in mills or woven on power-looms." Section 3 of the same Act provides as foll....

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....s not appear to be any substance in this contention. Section 3 is in line with Article 286(3) and there is no inconsistency between that section and the relevant provision of the Constitution. The petitioners are sought to be taxed under the Ordinance XXXIII of 2006, which, as an existing law, has been continued by Article 372. The question is whether that Ordinance contravenes the provisions of A....