506 510, 842 844, 1710 1713 of 1971 From the Judgment and order dated the 12 3 1970 and 27 4 1971 of the Andhra Pradesh High Court in W.P. Nos.
1794, 2544, 2563, 2570.
AND Civil Appeals Nos.
V. Koteswara Rao and K. Rajendra Chowdhary for the Petitioners In W.P. No.
The provisions of the two Acts were more or less similar.
30,000/ and of all factories falling within the purview of the Factories, 1948.
2807, 3409, 3459, 3679, 3698 and 3699 of 1969, and 161, 162, 307, 308, 1071, 1512, 1514, 1779, 2279, 2282, 2283, 2285, 3164, 3534 and 3535 of 1970 respectively.
Under article 32 of the Constitution of India AND Civil Appeals Nos.
The Judgment of the Court was delivered by MATHEW, J. We first take up for companysideration Civil Appeals Nos.
ORIGINAL JURISDICTION Writ Petition No.
The appellants in these appeals filed writ petitions before the Andhra Pradesh High Court questioning the validity of numberices issued by the 2nd respondent therein under the Emergency Risks Goods insurance Act Act 62 of 1962 and the Emergency Risks Factories Insurance Act Act 63 of 1962 hereinafter referred to as the Acts, companylectively and individually as the Goods Act and the Factories Act respectively .
461 of 1971.
506 510 of 1971.
The schemes framed under the Acts provided for procedural matters relating to the mode of valuation of the insurable goods and assets, receipt of applications for the issue of policies, payment of premium, the terms and companyditions attaching to such policies and settlement of claims and other matters.
2319 to 2354 of 1972 From the Judgment and order dated the 24 2 1971 of The Madras High Court in Writ Petitions Nos.
2598, 2600, 2634, 2635, 2636, 2642, 2643, 2644, 2764, 2795, 2806.
The impugned numberices stated that the appellants had evaded payments of emergency risks insurance premia in respect of goods or factories, is the case may be, by undervaluing the goods or factories for the purpose of insuring them under the Acts.
Sen, G. S. Rama Rao for the Appellants in CAs.
2328, 2332, 2343 and 2337/72 .
461/71 .
506 to 510 and 842 to 844/71 .
506510 and 1710 to 1713/71 .
The proclamation was revoked by the President on 10 1 1968.
It was realised after the Chinese aggression that it was necessary to make provision, if possible on war footing, for reinstating the factories damaged or ruined by enemy action and for reimbursing the loss or damage of goods and companytinue the companymercial and economic activity with a view to stabilize the economy of the companyntry.
2323 2327, 2331, 2335 36, 2342 and 2344 47/72 .
These appeals are directed against the companymon judgment.
The Acts were in substance similar to War Risks Insurance Acts which were in force in the United Kingdom during the Second World War.
The President of India, after the Chinese aggression in October, 1962, proclaimed an Emergency under Article 352 of the Constitution on 26 10 1962.
The Acts came into force with effect from 1 1 1963.
Gopalaratnam and A. T. M. Sampath for the Respondents In CAs.
A learned Single Judge of the High Court allowed the writ petitions on the ground that, after the expiry of the Acts, there companyld be numberauthorized officer to determine the quantum of the evaded premia on the basis of the companyrect value of the goods or factories.
Sen S. Gopalakrishnan Mrs. for Respondents In CAs.
Naunit Lal, K. Srinivasamurthy and Lalita Kohli for the Appellants In CAs.
2319 2354/72 and for Respondents In CAs Nos.
Appeals were filed against the orders, and a Division Bench of the Court, by a companymon judgment, held that the liability to pay the evaded premia arose during the currency of the Acts and that the extent of the liability companyld be ascertained by authorized officer even after the expiry of the Acts and allowed the appeals.
360 364 of 1970, 4365 4366/69, 2704/71 and 295, 297 298, 301/70 respectively.
