SARDAR SOMA SINGH AND OTHERS versus THE STATE OF PEPSU AND UNION OF INDIA
Clause (3) of article 286 applies only to State laws enacted by Legislatures after the commencement of the Constitution; pre-Constitution laws continued under article 372 are not affected by Central Act LII of 1952, and the Patiala and East Punjab States Union General Sales Tax Ordinance, 2006, is not ultra vires article 286(3).
- Parties
- Petitioner: Sardar Soma Singh and Others; Respondent: The State of Pepsu; Respondent: Union of India
- Jurisdiction
- India
- Judgment Date
- 11 March 1954
- Procedural Posture
- Original Petition / Final Judgment
- Outcome
- petition dismissed
- Legal Topics
- Article 286(3), Sales Tax, Pre and Post Constitution Law
Case Brief
Summary, issues, holding and outcome
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Parties
Sardar Soma Singh and Others
Petitioner
The State of Pepsu
Respondent
Union of India
Respondent
Procedural Posture
Original Petition / Final Judgment
Legal Issues
- 1 Whether the Patiala and East Punjab States Union General Sales Tax Ordinance, 2006 (XXXIII of 2006) is ultra vires article 286(3) of the Constitution
- 2 Whether section 3 of Central Act LII of 1952 is inconsistent with article 286(3)
- 3 Whether tax on sale or purchase of essential goods can be levied under the Ordinance
Ratio Decidendi
Clause (3) of article 286 applies only to State laws enacted by Legislatures after the commencement of the Constitution; pre-Constitution laws continued under article 372 are not affected by Central Act LII of 1952, and the Patiala and East Punjab States Union General Sales Tax Ordinance, 2006, is not ultra vires article 286(3).
Court Disposition
petition dismissed
Orders
- Petition dismissed with costs
Full Case Text
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