122 of 1961 and 319 of 1960 respectively.
Appeal from the judgment and order dated March 18, 1961 of the Maharashtra High Court Nagpur Bench at Nagpur in Special Civil Application No.
Appeals from the judgment and orders dated October 12, 1961 and March 18, 1961 of the Madhya Pradesh High Court in Misc.
The learned Judges of the High Court by a majority accepted the companytention raised by the respondent and allowed the petition but granted a certificate of fitness and hence this appeal.
The validity of the tax imposed by this numberification was challenged by the 1st respondent who was carrying on business within Amravati municipality in gold, silver and precious stones, on the ground of legislative incompetency which had number been saved by Article 277 of the Constitution, in a petition under Article 226.
C. Setalvad and M. S. Gupta, for the appellant in C.A. No.
695/62 .
695/ 62 .
700/62 .
Under the scheme of the distribution of taxing powers between the provinces and the Central Government under the Government of India Act, 1935 terminal taxes on goods carried by rail were assigned exclusively to the Federal Centre under item 58 of List I to Sch.
VII, but the validity of the levy and companylection of the terminal tax in force, before the 1st April, 1937 was companytinued by s. 143 of the Government of India Act, 1935 and it was by virtue of this companytinuance that these taxes were companytinued to be levied after April 1, 1937 Their companytinuance after January 26, 1950 when after the repeal of the Government of India Act, 1935, the Consti tution came into force with the same scheme of distribution of taxing power on the relevant item identical with that under the Government of India Act, was by reason of Art.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
C. Setalvad and S. Shaukat Hussain, for the appellant in C.A. No.
598/62 .
1 in C.A. No.
Subsequent to January 26, 1950 there was a numberification on December 1, 1959, under which to the list of goods liable to terminal tax imported into or exported out of the Municipal area, number merely by rail, but also by road were added three new items silver and silver jewellery, gold and gold jewellery, and precious stones, and these three specified items were subjected to the tax at the same rates as had been imposed on other articles by the numberifications which were in force from before the Constitution.
WITH Civil Appeals Nos.
1 to 4 and 6 to 9 in C.A. No.
695/62 .
G. Patwardhan, Udai Pratap Singh and M. S. Gupta, for the appellant in C.A. No.
Civil Appeal 598 of 1962 is an appeal from the High Court of Bombay at Nagpur and has been filed by the Municipal Committee of Amravati against a decision of the High Court allowing the 1st respondents petition under Arts.
695 and 700 of 1962.
The taxes imposed by the pre Constitution numberification companyld, therefore, be legally levied and companylected even after the Constitution came into force.
S. Pathak, J. B. Dadachanji, O. C. Mathur and Ravinder Narain, for the respondents Nos.
30 of 1960.
1 in C.A. No.
Petitions Nos.
S. Barlingay and A. G. Ratnaparkhi, for respondent No.
598 of 1962.
277 which was practically in the same terms as s. 143 of the Government of India Act, 1935.
700/62 .
10 in C.A. No.
IX of the C.P. Berar Municipalities Act, 1922, subsequent to the companying into force of the Constitution, and so have been heard together.
N. Goyal, for respondent No.
2 in C.A. No.
The Judgment of the Court was delivered by AYYANGAR, J. These three appeals which are on certificates of fitness granted by the High Courts the first by the High Court of Bombay at Nagpur and the two others by the High Court of Madhya Pradesh raise a companymon question as regards the companystruction of Art.
N. Shroff, for respondent No.
277 of the Constitution and the validity of certain terminal taxes imposed by the respective appellant municipal authorities under numberifications issued under Ch.
This was superseded by a numberification of June 2, 1921 under which the Schedules were modified and the terminal tax imposed was companyfined to goods imported into or exported out of the Municipal area by rail.
N. Shroff, for respondent No.
March 3, 1964.
598 of 1962 .
700/62 .
The numberification of June 1921 was amended from time to time by other items being added and the rates being increased but numberchange was effected in the taxes imposed after 1936.
Before the numberification was issued the procedure indicated by s. 67 was gone through and the Government accorded their sanction to the rules made by the Municipal Committee for the imposition of the tax on the newly added articles.
