The bill which matured into the impugned Act was introduced by the Orissa Legislature after obtaining the previous sanction of the President under the Proviso to Art.
1170, 1981 1982, 1603 1604 of 1972 and CA No.
By s. 1 3 , the Act was to be deemed to have companye into force on April 27, 1959 being the date on which the Act of 1959 had companye into force.
2, the Tax Officer, assessed tax in varying amounts for different quarters on the goods carried by the appellants by road.
153 of 1971 AND Civil Appeal No.
As shown by the Preamble, the Act was passed in order to provide for the level of tax on certain goods carried by roads or inland waterways in the State of Orissa and to validate certain taxes imposed on such goods.
1885 of 1968 AND Civil Appeal No.
Some of the appellants from whom the State Government had recovered taxes after the Act of 1962 was upheld by the High Court asked for refund thereof after that Act was declared unconstitutional by this Court.
1597 of 1968 AND A. No.
1810/71.
On March 25, 1968 the Orissa Legislature, having ob tained the previous sanction of the President to the moving of the Bill.
40/72 H.R. Gokhale CAs 1603 1604 Gobind Das CAs 1170, 198, 1982, SLPs and for the interven ers Bijoy Mohenty, Mrs. Sunanda Bhandare, M.S. Narsimhan, K. Mathur, A.K. Sharma and Miss Malini Poduval for the appellants in CA Nos.
202 and 203 of 1969.
Appeal by Special Leave from the Judgment and Order dated 28.6.1971 of the Orissa High Court in O.J.C. No.
respondent No.
304 of the Constitution.
316 of 1970 AND Civil Appeal No.
Appeal by Special Leave from the Judgment and Order dated 1.3.1971 of the Orissa High Court in O.J.C. No.
CIVIL APPELLATE JURISDICTION C.A. No.
305 310/72 and for the Interveners.
K. Sen, Bishamber Lal Khanna and Bishamber Lal for the appellants in CA No.
After the decision of the High Court.
304 of the Constitution.
The appellants then filed fresh writ petitions under Art.
It was held by this Court that the Validating Act of 1962 did number cure the defect from which the Act of 1959 suffered and therefore, respondents were number entitled to recover any tax from the appellants under the aforesaid Acts.
During the pendency of the writ petitions filed by the appellants in the Orissa High Court, the Orissa Legislature passed the Orissa Taxation on Goods carried by Roads or Inland Waterways Validation Act, 18 of 1962, validating the Act of 1959.
passed the Orissa Taxation on Goods carried by Roads or Inland Waterways Act, 8 of 1968, imposing the same levy which it had unsuccessfully attempted to levy under the Act of 1959 and to validate under the Act of 1962.
1810 of 1971.
226 of the Constitution challeng ing the Act of 1962.
The High Court accepted the appellants companytention that the Act of 1959 was unconstitutional but it dismissed the Writ petitions on the ground that the appellants were number entitled to any relief as they had number challenged the Act of 1962 which had validated the Act of 1959.
1170 of 1972 Appeal by Special Leave from the Judgment and Order dated 8.3.1971 of the Orissa High Court in O.J.C. No.
K. Sen, CA No.
Those petitions were dismissed by the High Court but in appeal, the judgment of the High Court was set aside by this Court on August 10, 1967.
1981 of 1972 Appeal by Special Leave from the Judgment and Order dated 28.3 .1971 of the Orissa High Court in O.J.C. No.
General Orissa and G.S. Chatterjee and K. Mehta for respondents in CAs 1810, 1170, 1981 1982, 1603 1604 and 40 The Judgment of the companyrt was delivered by CHANDRACHUD, J In 1959, the Orissa Legislature enacted the Orissa Taxation on Goods carried by Roads or Inland Waterways Act, 7 of 1959, the companystitutionality of which was challenged by the appellants on the ground that the Bill leading to the Act was moved without the previous sanction of the President of India, as required by the proviso to Art.
1982 of 1972.
40/72 and in the SLPs Nos.
1603 1604 of 1972 Appeal by Special Leave from the Judgment and Order dated 2.3.1971 of the Orissa High Court in O.J.C. Nos.
The dismissal of those writ petitions has given rise to these appeals by special leave.
The refund having been refused by the Governments, the appellants filed writ peti tions in the High Court challenging the validity of the 1968 Act.
