RATTAN LAL & CO. & ANR. versus THE ASSESSING AUTHORITY & ANR.

RATTAN LAL & CO. & ANR. versus THE ASSESSING AUTHORITY & ANR.

The amended Punjab and Haryana General Sales Tax Acts by specifying the stage as the last purchase or sale by a dealer liable to pay tax, have removed the defects found previously, and do not contravene section 15 of the Central Sales Tax Act, 1956; the legislatures were competent; there is no excessive delegation or discrimination; and Article 304 is not violated since the tax rate is the same for imported and local goods.

Parties
Petitioner: Rattan J,al & Co. & Anr.; Respondent: The Assessing Authority & Anr.
Jurisdiction
India
Judgment Date
29 October 1968
Procedural Posture
Writ Petition Under Article 32 of the Constitution / Final Judgment
Outcome
Petitions dismissed with costs.
Legal Topics
Sales Tax, Legislative Competence, Delegated Legislation, Equality Under Constitution, Retrospective Legislation
Constitutional Law Tax Law Sales Tax Legislative Competence Delegated Legislation Equality Under Constitution Retrospective Legislation

Case Brief

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Parties

Rattan J,al & Co. & Anr.

Petitioner

The Assessing Authority & Anr.

Respondent

Procedural Posture

Writ Petition Under Article 32 of the Constitution / Final Judgment

Legal Issues

  1. 1 Whether the amended Punjab and Haryana General Sales Tax Acts contravene section 15 of the Central Sales Tax Act, 1956
  2. 2 Whether retrospective amendment is within the legislative competence
  3. 3 Whether there is excessive delegation of legislative functions

Ratio Decidendi

The amended Punjab and Haryana General Sales Tax Acts by specifying the stage as the last purchase or sale by a dealer liable to pay tax, have removed the defects found previously, and do not contravene section 15 of the Central Sales Tax Act, 1956; the legislatures were competent; there is no excessive delegation or discrimination; and Article 304 is not violated since the tax rate is the same for imported and local goods.

Court Disposition

Petitions dismissed with costs.

Orders

  • Petitions are dismissed with one set of hearing fee.