JAWAHARMAL versus STATE OF RAJASTHAN AND OTHERS

JAWAHARMAL versus STATE OF RAJASTHAN AND OTHERS

Section 2 of the Rajasthan Passengers and Goods Taxation (Amendment and Validation) Act, 1964, by retrospectively amending s.3 of the principal Act and obtaining President's assent, validly cures defects arising from earlier lack of assent to amendments, permitting retrospective tax up to March 26, 1962; however, section 4, purporting to validate prior acts by legislative fiat, exceeds legislative jurisdiction and is invalid.

Parties
Petitioner: Jawaharmal; Respondent: State of Rajasthan; Respondent: Deputy Commissioner, Excise and Taxation (Appeals), Jaipur; Respondent: Taxation Officer, Rajasthan Motor Vehicles, Sikar
Jurisdiction
India
Judgment Date
22 September 1965
Procedural Posture
Writ Petition / Original Jurisdiction; Judgment
Outcome
Petition allowed in part.
Legal Topics
Retrospective Taxation, Validation of Statutes, President's Assent Under Article 255, State Legislative Power
Constitutional Law Taxation Law Retrospective Taxation Validation of Statutes President's Assent Under Article 255 State Legislative Power

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Parties

Jawaharmal

Petitioner

State of Rajasthan

Respondent

Deputy Commissioner, Excise and Taxation (Appeals), Jaipur

Respondent

Taxation Officer, Rajasthan Motor Vehicles, Sikar

Respondent

Procedural Posture

Writ Petition / Original Jurisdiction; Judgment

Legal Issues

  1. 1 Whether Rajasthan Passengers and Goods Taxation (Amendment and Validation) Act 1964 ss. 2 and 4 validly cured defects arising from non-observance of Article 255 of the Constitution.
  2. 2 Whether retrospective taxation under s.2 is reasonable and constitutional.
  3. 3 Whether legislature can validate statutes lacking President's assent by legislative fiat.

Ratio Decidendi

Section 2 of the Rajasthan Passengers and Goods Taxation (Amendment and Validation) Act, 1964, by retrospectively amending s.3 of the principal Act and obtaining President's assent, validly cures defects arising from earlier lack of assent to amendments, permitting retrospective tax up to March 26, 1962; however, section 4, purporting to validate prior acts by legislative fiat, exceeds legislative jurisdiction and is invalid.

Court Disposition

Petition allowed in part.

Orders

  • Impugned assessment orders set aside for period between 26th March 1962 and 9th September 1964; fresh assessment to be levied at rates of notification dated 30th April 1959 under s.3 of principal Act.
  • Assessment orders for other periods upheld; prayer to set them aside rejected.