EPARI CHINNA KRISHNA MOORTHY PROPRIETOR, EPARI CHINNA MOORTHY AND SONS, BERHAMPUR, ORISSA versus STATE OF ORISSA

EPARI CHINNA KRISHNA MOORTHY PROPRIETOR, EPARI CHINNA MOORTHY AND SONS, BERHAMPUR, ORISSA versus STATE OF ORISSA

Section 2 of the Orissa Sales Tax Validation Act, 1961, validly clarifies the legislative intent of the exemption, restricting its benefit to actual manufacturers or those owning/running manufactories, and does not violate Articles 14 or 19(1)(g) of the Constitution. The retrospective operation is neither unreasonable nor unconstitutional.

Parties
Petitioner: Epari Chinna Krishna Moorthy, Proprietor, Epari Chinna Moorthy and Sons, Berhampur, Orissa; Respondent: State of Orissa
Jurisdiction
India
Judgment Date
12 March 1964
Procedural Posture
Writ Petition Under Article 32 of the Constitution of India / Final Judgment on Merits
Outcome
Petitions dismissed with costs.
Legal Topics
Retrospective Legislation, Exemption From Sales Tax, Equality Before Law (article 14), Reasonableness of Restriction (article 19(1)(g))
Constitutional Law Tax Law Retrospective Legislation Exemption From Sales Tax Equality Before Law (article 14) Reasonableness of Restriction (article 19(1)(g))

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Parties

Epari Chinna Krishna Moorthy, Proprietor, Epari Chinna Moorthy and Sons, Berhampur, Orissa

Petitioner

State of Orissa

Respondent

Procedural Posture

Writ Petition Under Article 32 of the Constitution of India / Final Judgment on Merits

Legal Issues

  1. 1 Whether the Orissa Sales Tax Validation Act, 1961, section 2, is unconstitutional for withdrawing exemption retrospectively
  2. 2 Whether section 2 of the impugned Act is violative of Article 14 of the Constitution (equality before law)
  3. 3 Whether the retrospective operation of section 2 imposes unreasonable restriction under Article 19(1)(g)

Ratio Decidendi

Section 2 of the Orissa Sales Tax Validation Act, 1961, validly clarifies the legislative intent of the exemption, restricting its benefit to actual manufacturers or those owning/running manufactories, and does not violate Articles 14 or 19(1)(g) of the Constitution. The retrospective operation is neither unreasonable nor unconstitutional.

Court Disposition

Petitions dismissed with costs.

Orders

  • Petitions dismissed.
  • One set of hearing fees awarded to the respondent.