By s. 4 of that Act there was added to the State of Mysore the territory which immediately before the appointed was companyprised in the Taluks of Bellary district other than Alur, Adoni and Rayadrug in the State of Mysore and the said territories thereupon ceased to form part of the State of Madras.
By virtue of s. 53 of the Central Act 30 of 1953 all laws which were in force immediately before the appointed day in the territories which became a part of the State of Mysore were to companytinue to be in force until otherwise provided by the legislature of that State.
For the purpose of determination of the points which have been raised it is necessary to set out the background and the history of legislation insofar as it is relevant companycerning Bellary district.
Appeals from the judgments and orders dated August 22, 23, 1967, and August 23, 1967 of the Mysore High Court in writ petitions Nos.
A direction was also made for refund of the cess companylected during a period of three years preceding the date of the presentation of the writ petition.
Shyamlad Pappu, M. S. Ganesh and S. P. Nayar, for the appellants in all the appeals .
By the Andhra State Act 1953 Central Act 30 of 1953 a part A State to be known as Andhra came into existence.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
1967 of 1966, and 1968, 1969 and 2388 of 1966.
1827 to 1830 of 1968.
The High Court quashed the demand on the ground that what was being really demanded was the payment of sales tax and since the maximum rate of sales tax authorised by s. 15 of the Central Sales Tax Act 1956 read with s. 5 4 of the Mysore Sales Tax Act 1957 had already been imposed the Market Committee companyld number make any further or additional levy.
The respondents filed petitions under Art.
As the respondents failed to companyply with the demand companyplaints were filed against them for companytravention of s. 1 1 1 of the Act and of certain rules and bye laws framed thereunder.
The Judgment of the Court was delivered by Grover, J. These appeals by certificate arise from a judge ment of the Mysore High Court delivered in certain petitions filed under Art.
V. Gupte and A. V. Rangam, for respondent number 1 in all the appeals.
226 of the Constitution challenging the validity of the levy of cess.
The respondents were served a numberice by the Secretary of the Bellary Market Committee established under the Act to pay the cess on groundnut seeds bought or sold in the numberified area of the Committee.
226 of the Constitution challenging the demand of a cess levied in exercise of the powers companyferred by s. 11 1 of the Madras Commercial Crops Market Act 1933 hereinafter called the Act the provisions of which were applicable to the Bellary district of the State of Mysore.
