244 d and 247 of 1954 in the punjab high companyrt challenging the validity of those provisions on the ground that there was numbersale of materials used in execution of a building companytract and that a tax thereon was number authorised by entry 48.
32 of the constitution challenging the validity of certain provisions of the bengal finance sales tax act 1941 ben.
they accordingly prayed a for a writ of certiorari quashing the assesssment for the years 1951 1952 and 1952 1953 b for a writ of prohibition restraining proceedings for assessment of sales tax for the year 1953 1954 or realisation of any tax for that year and c for a writ of mandamus directing the respondents to forbear in future from assessing the petitioners to sales tax under the impugned provisions.
basing themselves on this judgment the petitioners who had been acting so far on the view that the provisions of the bengal finance sales tax act 1941 imposing tax on construction companytracts were valid and had been paying tax in that belief filed civil writs number.
both these petitions were summarily dismissed by the high court on october 18 1954 and the orders of dismissal number having been challenged in appropriate proceedings have become final.
m. sen for the states of madras and mysore interveners .
15 16 of 1955.
vii to the government of india act 1935.
number the present attempt of the petitioners is to reopen the question which had been answered against them by the high court of punjab by resort to proceedings under art.
k. daphtary solicitor genneral of india and r. h. dhebar for the respondents.
article 246 4 which is material for the present purposes as follows parliament has power to make laws with respect to any matter for any part of the territory of india number included in part a or part b of the first schedule numberwithstanding that such matter is a matter enumerated in the state list.
petitions under article 32 of the companystitution of india for enforcement of fundamental rights.
years 1951 1952 and 1952 1953 and the amounts due thereunder had also been paid.
in exercise of the power companyferred by this articleparliament enacted the part c states laws act number xxx of 1950 and s. 2 thereof is as follows the central government may by numberification in the official gazette extend to any part c state other than companyrg and the andaman and nicobar islands or to any part of such state with such restrictions and modifications as it thinks fit any enactment which is in force in a part a state at the date of the numberification on april 28 1951 the chief companymissioner of delhi issued a numberification under this section extending the operation of the bengal finance sales tax act 1941 to delhi as from numberember 1 1951.
in list ii sch.
april 7.
this was the position when the madras high companyrt pronumbernced its decision in gannumber dunkerley company v. state of madras 1 that the provisions of the madras general sales tax act 1939 imposing tax on the supply of materials in companystruction works were ultra vires the powers of the provincial legislature under entry 48 1 1954 5 s.t.c.
original jurtsdtction petitions number.
sardai bahadur for the state of kerala intervener .
radhey lal aggarwal for the petitioners.
vi of 1941 which had been extended to the state of delhi by a numberification dated april 28 the impugned provisions of the act may number be referred to section 2 d of the act defines goods as including all materials articles and companymodities whether or number to be used in the companystruction fitting out improvement or repair of immovable property sale is defined in s. 2 g as including any transfer of property in goods for cash or deferred payment or other valuable consideration including a transfer of property in goods involved in the execution of a contract section 2 b defines companytract as meaning omitting what is number relevant any agreement for carrying out for cash or deferred payment or other valuable companysideration the companystruction fitting out improvement or repair of any building road bridge or other immovable property.
for the year 1953 1954 the quarterly returns had been submitted and the tax due thereon deposited and proceedings were pending for assessment of tax for that year.
in companypliance with these numberices the petitioners were sending quarterly returns of their taxable turnumberer and assessment orders were also made in respect of their annual turnumberer for the.
the judgment of the companyrt was delivered by venkatarama aiyar j. the petitioners are building contractors carrying on business in delhi and they have filed the present applications under art.
c. mathur and c. p. lal for the state of u. p. intervener .
239 vested its administration in the president acting through a chief companymissioner or a lieutenant governumber as he might think fit.
under the government of india act 1935 delhi was a chief companymissioners province administered by the governumber general and under the companystitution it became a part c state and art.
the bengal finance sales tax act 1941 was a law passed by the legislature of the province of bengal and applied only to sales effected within that province and after the partition of the companyntry to sales effected within the state of west bengal.
ratnaparkhi a. g. for m s. raipur provincial engineering co. intervener .
acting under the provisions of this act the sales tax officer karolbagh delhi issued on june 12 1952 numberices to the petitioners calling upon them to submit returns of their receipts from building companytracts and to deposit the taxes due thereon.
