The legislature by giving retrospective effect to Madras Act 12 of 1966 that the urban land must be taxed on the date on which the 1963 Act came into force the new Act cured the defect from which the earlier Act was suffering.
The enactment was struck down as invalid by the judgment of the Madras High Court which was pronounced on the 25th March, 1966.
In Rai Ramkrishnas case 1 the question at issue was whether the Bihar Taxation on Passengers and Goods Carried by Public Service Motor Vehicles Act, 1961 17 of 1961 was violative of Art.
C. Rajappa, S. Balakrishnan and S. Laxminarasu, for the appellant in C.A. No.
125 of 1969 .
274 of 1969 .
The State Government, after examining the report of the Special Officer, decided to levy a tax on urban land on the basis of market value of the land at the rate of 0.4 on such market value.
21 and 23 of 1969 .
Appeals from the judgment and orders dated April 10, 1968 of the Madras High Court in Writ Petitions Nos.
It appears that the Bihar Finance ,Act, 1950 levied a tax on passengers and goods carried by public service motor vehicles in Bihar.
21 to 23, 46, 47, 125 and 274 of 1969.
In an appeal arising out of a suit filed by the passengers and owners of goods in a representative capacity, the Supreme Court pronounced on the 12th December, 1960 a judgment declaring Part III of the said Act unconstitutional.
The appellants challenged the validity of this Act of 1961.
In the Statement of Object and Reasons of the 1963 Act it was stated that the Taxation Enquiry Commission and the Planning Commission were suggesting the need for imposing a suitable levy on lands put to number agricultural use in urban areas.
K. T. Chari, A. R. Ramanathan, T. N. C. Rangarajan and Gopalakrishnan, for the appellant in C.A. No.
46, 47, 125 and 274 of 1969 against the same judgment on a certificate, granted by the High Court under Art.
By this Ordinance, the material provisions of the earlier Act of 1950 which had been struck down by this Court were validated and brought into force retrospectively from the A.I.R. 1963 S.C 1667 date when the earlier Act had purported to companye into force.
46 and 47 of 1969 and the respondents in C.As.
C. Rajappa, S. Balakrishnan, S. Laxminarasu and N. M. Ghatate, for the respondents in C.A. No.
Having failed in their writ petition before the High Court, the appellants came to this Court and the argument was that the retrospective operation prescribed by s. 1 3 and by a part of s. 23 b of the Act so companypletely altered the character of the tax proposed to be retrospectively recovered that it introduced a serious infirmity in the legislative companypetence of the Bihar Legislature itself.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
V. Gupte, G. Ramanujam and A. V. Rangam, for the appel lants in C.As.
The Judgment of the companyrt was delivered by Ramaswami, J. In these appeals which have been heard together a companymon question of law arises for determination, namely, whether the Madras Urban Land Tax Act, 1966 12 of 1966 is companystitutionally valid.
Thereafter an Ordinance, namely, Bihar Ordinance No.
2 of 1961 was issued on the 1st of August, 1961 by the State of Bihar.
In 1963 the Madras Legislature enacted the Madras Urban Land Tax Act, 1963 which came into force in the city of Madras on the 1st of July, 1963.
Subsequently, the provisions of the said Ordinance were incorporated in the Act, namely, the Bihar Taxation on Passengers and Goods Carried by Public Service Motor Vehicles Act, 1961 which was duly passed by the Bihar Legislature and received the assent of the President on 23rd September, 1961.
22 of 1969 .
As a result of the retrospective operation of this Act, its material provisions were 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.
21 to 23 of 1969 and the respondent in C.As.
46, 47, 125 and 274 of 1969 .
K. T. Chari, T. N. C. Rangarajan and D. N. Gupta, for the appellants in C.As.
387 of 1968 etc.
