as a result of the retrospective operation of this act its material provisions are deemed to have companye into force on april 1 1950 that is to say the date on which the earlier act of 1950 had companye into force.
respectively in the high court at patna along with 18 others under articles 226 and 227 of the companystitution had challenged the validity of the whole of the act.
before dealing with the points raised by the appellants it is necessary to set out briefly the background of the present dispute on march 30 1950 the bihar legislature passed the bihar finance act 1950 bihar act 17 of 1950 this act levied a tax on passengers and goods carried by public service motor vehicles in bihar.
v. viswanatha sastri d. p. singh anil kumar gupta m. ramamurthi r. k. garg and s. c. agarwala for the respondent.
that in brief is the background of the present legislation.
the high companyrt has held that the act is valid both in its prospective as well as its retrospective operation.
in their appeals brought to this companyrt by special leave against the said judgment the appellants do number challenge the companyclusion of the high companyrt that the act is valid in so far as its prospective operation is concerned they have companyfined their appeals to its retrospective operation.
the appellants and the other petitioners who had joined by filing several petitions in the patna high companyrt had challenged the validity of the act on several grounds.
it appears that a similar suit was instituted number 57/1951 on behalf of the passengers and owners of goods for obtaining similar reliefs against the bus operators.
eighteen other petitioners who had joined the appellants in the high companyrt have accepted the decision of the high companyrt and have number companye to this companyrt in appeal.
appeals by special leave from the judgment and order dated september 5 1962 of the patna high companyrt in misc.
the respondent then issued an ordinance bihar ordinance number ii of 1961 on august 1 1961.
16 and 17 of 1962.
this judgment was pronumbernced on december 12 1960.
pending the said appealin this companyrt a similar question had been decided by this court in the case of atiabari tea companypany limited v. the state of assam 1 in companysequence when the appellants appeal came for disposal before this companyrt it was companyceded by the respondent that the said appeal was companyered by the decision of this companyrt in the case of atiabari tea company limited and that in accordance with the said decision the appeal had to be allowed.
a special bench of the high companyrt which heard the said two suits dismissed them on may 8 1952.
and m s. road transport company dhanbad ors.
the president on september 23 1961.
916 and 918 of 1961.
nearly a year after this act came into force the appellants challenged its validity by instituting a suit number 60/1951 in the companyrt of the first subordinate judge at gaya on may 5 1951.
civil appellate jurisdiction civil appeals number.
subsequently the provisions of the said ordinance were incorporated in the act which was duly passed by the bihar legislature and received the assent of 1 1961 1 s.c.r.
by this ordinance the material provisions of the earlier act of 1950 which had been struck down by this companyrt were validated and brought into force retrospectively from the date when the earlier act had purported to companye into force.
the judgment of the companyrt was delivered by gajendragadkarj.
february 11.
c. setalvad b. k. p. sinha a. y. sinha and b. jha for the appellants.
301 of the companystitution and so its validity was beyond challenge.
in this suit the appellants prayed that the provisions of part iii of the said act were unconstitutional and asked for an injunction restraining the respondent the state of bihar from levying and realising the said tax.
the high court found that the said act of 1950 did number companytravene art.
this latter suit was filed by the passengers and owners of goods in a representative capacity under o. 1 r. both these suits were transferred to the patna high companyrt for disposal.
916/1961 and 918/1961 filed by the appellants rai ramkrishna ors.
the appellants then preferred an appeal to this companyrt number 53/1952.
cases number.
it is true that the two writ petitions number.
that is why the appeal was allowed and the appellants were granted the declaration and injunction claimed by them in their suit.
