1958 (3) TMI 49

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....hagwati and I.N. Shroff. Advocate, for the appellants.   L.K. Jha, Senior Advocate, and (D.P. Singh, Advocate, with him), for the respondent.   --------------------------------------------------   The Judgment of S.R. Das, C.J., Venkatarama Aiyar, S.K. Das and Vivian Bose, JJ., was delivered by Venkatarama Aiyar, J. Sarkar, J., delivered a separate Judgment.   VENKA....

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....ssment of the tax payable thereon. The appellants questioned the legality of the proposed levy and after a prolonged correspondence, filed on July 10, 1957, an appli- cation in the High Court of Bombay for the issue of an appropriate writ to restrain the respondent from taking proceedings for imposing any tax on the sales. The grounds on which the appellants disputed the validity of the assessment....

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....n its true construction, impose a tax on the Explanation sales; that even if it could be regarded as imposing a conditional levy, that would also be bad, as authorisation by Parliament under Article 286(2) was a condition precedent to enactment of such law and that had not been given; that the Sales Tax Laws Validation Act No. VII of 1956 was ultra vires, as Article 286(2) did not authorise the en....

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....sion, and that no proceedings could therefore be taken thereunder.   This appeal was heard by us along with Petitions Nos. 220, 222, 240 and 380 to 395 of 1955, in which similar contentions were raised, and in the judgment delivered by us in those petitions today*, we have held that those contentions are unsustainable. In view of the conclusions stated by us therein, this appeal must fail.....