TaxTMI 
TaxTMI 
1972 (12) TMI 65
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....bsp; HEGDE, J.-This appeal by certificate arises from the decision of the Allahabad High Court in Civil Miscellaneous Writ No. 6426 of 1971. The appellants are brick manufacturers in the district of Lucknow. They are registered dealers under the U.P. Sales Tax Act, 1948 (to be hereinafter referred to as "the Act"). They challenge the assessment proceedings under the Act for the assessment years 1968-69, 1969-70, 1970-71 and 1971-72 and contest the validity of section 3-AB of the Act, which was incorporated into the Act by the U.P. Sales Tax (Amendment and Validation) Act, 1971 (No. 20 of 1971). They contest the validity of that provision on various grounds. The High Court rejected those contentions and dismissed the writ petition. Hen....
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.... of U.P. issued the U.P. Sales Tax (Amendment and Validation) Ordinance, 1970. This Ordinance purported to amend section 3-A(1) with retrospective effect and validate the notifications already issued. It also purported to validate the assessments made and the tax recovered under the said notifications. That Ordinance sought to substitute the words "at such single point in the series of sales by successive dealers as the State Government may specify" by the words "at such single point of sale as the State Government may specify". But the court held that the notifications did not fall within the purview of section 3-A as in the State of U.P., bricks were sold directly to the consumers by the manufacturers. The court opined that before sect....
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....in amended the Act by the U.P. Sales Tax (Amendment and Validation) Act, 1971 (Act 20 of 1971). The said amending Act incorporated into the Act section 3-AB(1) which reads: "Notwithstanding any judgment, decree or order of any court, any tax imposed, assessed, levied or collected, or purporting to have been imposed, assessed, levied or collected before the commencement of the U.P. Sales Tax (Amendment and Validation) Act, 1971, under any of the notifications specified in the Second Schedule shall be deemed to have been validly imposed, assessed, levied or collected in accordance with law, as if the said notifications had been included in and formed part of this section and this section had been in force at all material times when such ta....
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....e legislations. They are now part of the law enacted by the Legislature. Hence there is no question of any excessive delegation. Now coming to the question of infringement of article 14, the High Court earlier came to the conclusion that the notifications issued by the Government were violative of that article solely on the ground that the power conferred on the Government is an arbitrary power. That question no more arises for consideration. It is well-settled that the Legislature has wide powers of classification in the case of taxing statutes. The question of the impact of article 14 on taxing statutes has been elaborately discussed by us in Hira Lal Rattan Lal v. State of U.P. and Another Civil Appeals Nos. 821, 822, 1625 and 2008....