DEVI DAS GOPAL KRISHNAN & ORS. versus STATE OF PUNJAB & ORS.

DEVI DAS GOPAL KRISHNAN & ORS. versus STATE OF PUNJAB & ORS.

Section 5 as originally enacted was void for lack of guidance but the subsequent amendment specifying the maximum rate validly cured the defect; striking down the quantification/rate section does not invalidate the charging section; the definition of 'purchase' is constitutionally valid within legislative competence; the Act did not provide for taxation at more than one stage and did not violate Article 14 of the Constitution.

Parties
Appellant: Devi Das Gopal Krishnan & Ors.; Respondent: State of Punjab & Ors.
Jurisdiction
India
Judgment Date
10 April 1967
Procedural Posture
Civil Appeal / Supreme Court Appeal From High Court Judgments/orders
Outcome
Appeals dismissed
Legal Topics
Delegation of Legislative Power, Sales Tax, Rate Fixation, Interpretation of Taxing Statutes, Legislative Competence, Severability, Discrimination Under Article 14
Constitutional Law Taxation Law Delegation of Legislative Power Sales Tax Rate Fixation Interpretation of Taxing Statutes Legislative Competence Severability +1 more

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Parties

Devi Das Gopal Krishnan & Ors.

Appellant

State of Punjab & Ors.

Respondent

Procedural Posture

Civil Appeal / Supreme Court Appeal From High Court Judgments/orders

Legal Issues

  1. 1 Whether Section 5 of the East Punjab General Sales Tax Act, 1948 as originally enacted was void for excessive delegation and its effect on the validity of the Act after subsequent amendment.
  2. 2 Whether Section 2(ff) defining 'purchase' was ultra vires the State Legislature for want of legislative competence or in conflict with Central sales tax law.
  3. 3 Whether the Act enabled taxation at more than one stage contrary to Central Sales Tax Act, 1956.

Ratio Decidendi

Section 5 as originally enacted was void for lack of guidance but the subsequent amendment specifying the maximum rate validly cured the defect; striking down the quantification/rate section does not invalidate the charging section; the definition of 'purchase' is constitutionally valid within legislative competence; the Act did not provide for taxation at more than one stage and did not violate Article 14 of the Constitution.

Court Disposition

Appeals dismissed

Orders

  • One hearing fee awarded.